Octopus and Cod Croquettes from Japan
Frozen breaded fritters made from minced octopus, cod, potatoes, and herbs, ready to fry or bake. Classified in HTS 1605.59.05.00 for prepared meals featuring mollusc (octopus) and fish meat (cod). Popular Spanish tapas item.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Classify based on protein content; provide breakdown if octopus vs cod ratio is borderline
• Comply with country of origin marking for multi-ingredient frozen foods
• Ensure cold chain integrity during shipping to prevent spoilage claims at entry