Frozen Tuna (Other/NESOI), Excluding Fillets, Livers & Roes

Species such as longtail tuna (Thunnus tonggol), blackfin tuna (Thunnus atlanticus), and bullet tuna (Auxis rochei) are not individually enumerated in the US schedule and would typically be classified under the NESOI residual line 0303490200. Importers should confirm the scientific name with the exporter and document it on the commercial invoice to support the classification and satisfy any SIMP harvest event reporting requirements.

Classifying a named species — such as yellowfin or bigeye — into the NESOI line rather than its specific heading can result in CBP issuing a CF-28 request for information or a CF-29 notice of action, potential duty underpayment or overpayment, and in cases of repeated misclassification, penalties under 19 U.S.C. § 1592. Accurate species documentation from the exporter and a pre-entry classification review by a licensed customs broker are the most effective safeguards.