Frozen Cod Fillets

The US schedule separates skinned cod fillets presented in frozen blocks greater than 4.5 kg that are intended for mincing, grinding, or further processing (0304711000) from other frozen cod fillets (0304715000). The block-format line typically carries a different duty rate and is used by processors making fish sticks, fish cakes, or minced fish products. Importers must ensure the declared end-use and physical presentation match the claimed subheading.

China operates large-scale seafood processing facilities that import raw or headed-and-gutted cod caught by vessels in the North Atlantic and North Pacific, process it into fillets, and re-export the finished product. The country of origin for tariff purposes is determined by where substantial transformation occurs, which CBP generally considers to be the country of processing for fish fillets. Importers should document the harvest origin separately for country-of-origin labeling compliance.