商品图片
AI分析
🐟 Frozen Pollock (Alaska Pollock / Gadus chalcogrammus)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: What Exactly is "Frozen Pollock"?
Pollock, primarily the Alaska Pollock (Gadus chalcogrammus), is one of the most commercially important fish species globally. It is widely used in surimi (crab sticks), breaded fillets, fish sticks, and processed seafood products.
In international trade, "Frozen Pollock" is not a single HS code but a category that splits based on physical state and processing level:
- Whole Frozen Fish: Fish kept whole (with or without head/gills), frozen solid.
- Frozen Fish Fillets: Meat removed from bones, skin-on or skin-off, frozen.
- Frozen Fish Minced/Steak: Finely chopped or cut into steaks, often used for processing.
⚠️ Key Distinction Point:
- If the fish is whole (intact body), it falls under 0304.10.
- If it is a fillet (boneless meat, possibly with skin), it falls under 0304.20 or 0304.29.
- If it is minced (paste-like), it falls under 0304.29 (specifically for mince).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority对照)
| HS Code | Product Description | Typical Scenario | Processing Level |
|---|---|---|---|
0304.10.40.00 |
Frozen fish, whole or in pieces but not minced: Pollock (Gadus chalcogrammus) | Whole frozen pollock, head-on or head-off | ❌ Minimal (Frozen Whole) |
0304.29.55.00 |
Frozen fillets of pollock | Skin-on or skin-off fillets, boneless | ✅ Processed (Filleted) |
0304.29.90.00 |
Other frozen fish fillets/mince (including pollock mince) | Minced pollock, surimi base, steaks | ✅ Highly Processed (Mince/Steak) |
1604.13.00.00 |
Prepared or preserved fish; caviar preparations | Pollock sticks, breaded fillets, cooked | ✅ Final Consumer Product |
🔍 Critical Reminder:
- "Whole" vs. "Fillet": Do not confuse whole frozen pollock (0304.10) with fillets (0304.29). The tariff treatment differs.
- "Minced": If the fish is ground into a paste (e.g., for surimi), it is not a fillet. It falls under the broader "other" category in 0304.29.
- Prepared Products: If cooked, breaded, or in sauces, it is no longer Chapter 3 (Live/Fresh/Cold) but Chapter 16 (Prepared/Preserved).
💰 III. 2026 Latest Tariff Rate Details (Including Additional Duties & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN) Note: Most Alaska Pollock is caught in US/International waters, but if processed/packaged in China, origin rules apply.
✅ Effective Time: 2025–2026 Trade Cycle
🎯 1. 0304.10.40.00 —— Frozen Pollock, Whole
| Item | Content |
|---|---|
| Base MFN Rate | 0% (Most Favored Nation) |
| Section 301 Tariff | +25% (List 3/4a Items) |
| IEEPA Surcharge | +10% (if origin is China) |
| Total Tariff Rate | 35% |
| Calculation Basis | CIF Value × 35% |
| De Minimis Eligibility | ❌ No (Seafood is generally excluded) |
| Legal Path | USITC:0304.10.40.00 → 301:Footnote 9903.88.01 |
📌 Explanation:
- While fish often enjoys low base tariffs, Section 301 tariffs heavily impact Chinese-origin seafood processing.
- If the pollock is caught in the US but processed/packaged in China, it may still be subject to Chinese origin rules depending on "substantial transformation."
- 35% is a significant burden for low-margin seafood products.
🎯 2. 0304.29.55.00 —— Frozen Pollock Fillets
| Item | Content |
|---|---|
| Base MFN Rate | 0% |
| Section 301 Tariff | +25% |
| IEEPA Surcharge | +10% |
| Total Tariff Rate | 35% |
| Calculation Basis | CIF Value × 35% |
| De Minimis Eligibility | ❌ No |
📌 Note:
- Fillets are considered more processed than whole fish, but still fall under the same 301 list for many seafood items.
- Ensure the label clearly states "Frozen Pollock Fillets" to avoid misclassification as "Other Fish" which might have different footnote rules.
🎯 3. 1604.13.00.00 —— Prepared Pollock (e.g., Breaded, Cooked)
| Item | Content |
|---|---|
| Base MFN Rate | 0% - 10% (varies by subheading) |
| Section 301 Tariff | +25% |
| IEEPA Surcharge | +10% |
| Total Tariff Rate | 35% - 45% |
| Calculation Basis | CIF Value × Total Rate |
| De Minimis Eligibility | ❌ No |
📌 Note:
- Prepared foods often face higher scrutiny for labeling and FDA compliance.
- If the product is "breaded and frozen," it is still Chapter 16.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Guide)
✅ 1. Required Documentation Checklist (Non-Negotiable)
| Document | Mandatory? | Explanation |
|---|---|---|
| ✅ FDA Prior Notice | ✔️ Yes | Required for all food imports into the US before arrival. |
| ✅ Certificate of Analysis (COA) | ✔️ Yes | Proves freshness, temperature control, and absence of pathogens (Listeria, etc.). |
| ✅ Country of Origin Certificate | ✔️ Yes | Crucial for determining 301 tariff applicability. |
| ✅ Processing Plant Number | ✔️ Yes | Must be FDA-registered and listed on the shipping documents. |
| ✅ Bill of Lading | ✔️ Yes | Must match invoice and packing list exactly. |
| ✅ Temperature Logs | ✔️ Recommended | To prove continuous frozen state (-18°C or lower) during transit. |
✅ 2. Declaration Tips (Key Mantra)
🔥 "Whole vs. Fillet, Define Clearly; Temperature Control, Proovertally!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Whole Pollock | 0304.10.40.00 "Frozen Pollock, Whole" |
Declaring as "Fillets" → Risk of penalty |
| Fillets (Skin-on) | 0304.29.55.00 "Frozen Pollock Fillets, Skin-On" |
Missing "Skin-On" detail → Misclassification |
| Minced Pollock | 0304.29.90.00 "Frozen Pollock Mince" |
Calling it "Fillets" → 35%+ duty + fines |
| Breaded Sticks | 1604.13.00.00 "Prepared Pollock Sticks" |
Declaring as raw frozen fish → Seizure Risk |
✅ 3. Special Circumstances Handling
| Situation | Handling Advice |
|---|---|
| Surimi Production | If importing to make crab sticks, declare as "Mince" (0304.29.90.00) to reflect true nature. |
| US-Caught Pollock | If caught by US vessels but processed in China, the country of origin for tariffs may still be China. Check specific trade agreements. |
| Private Label | Ensure labels comply with FDA 21 CFR Part 101 (ingredient listing, net weight, allergen warning). |
| Thawed vs. Frozen | If thawed before import, it is no longer "Frozen" → Different HS codes and stricter FDA inspection. |
🌍 V. Global Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 US | 0304.10.40.00 / 0304.29.55.00 |
35% (301 + IEEPA) | FDA + FSMA | High inspection rate |
| 🇨🇳 China | 0304.10.40.00 |
5% - 10% | CIQ + HACCP | Major importer of whole/pollock |
| 🇪🇺 EU | 0304.10.40 |
0% - 12% (varies) | EU Health Certificate | Strict traceability |
| 🇯🇵 Japan | 0304.10.40 |
0% - 2% | JFSA Approval | High quality standards |
📌 Conclusion:
- The US market imposes the highest barriers due to Section 301 tariffs.
- EU and Japan focus more on health certificates and traceability than high tariffs.
- For US exporters, cost optimization is critical due to the 35%+ duty load.
📌 VI. Common Errors & Pitfall Guide (Lessons Learned)
❌ Error 1: Declaring "Fish" generically
👉 Consequence: Customs may reject the entry for lack of specificity → Delay & Storage Fees
❌ Error 2: Confusing "Whole" with "Fillets"
👉 Consequence: Wrong HS code → Underpayment/Overpayment of Duty → Audit risk
❌ Error 3: Ignoring FDA Prior Notice
👉 Consequence: Refusal of Entry at US border → Return or Destruction of goods
❌ Error 4: Not declaring "Skin-On" or "Skin-Off"
👉 Consequence: While tariff may be similar, mislabeling can lead to FDA warnings for consumer confusion.
✅ Correct Practice:
"Frozen Alaska Pollock Fillets, Skin-Off, Boneless, Individually Quick Frozen (IQF), Net Weight 10kg, FDA Plant #12345, Origin: China"
🎯 VII. Conclusion: Professional Clearance, Cost Saving, Risk Reduction!
🎯 Remember the Mantra:
🔹 "Whole is 0304.10, Fillet is 0304.29, Mince is 0304.29.90."
🔹 "301 Tariffs Hit 35%, FDA Notice is a Must!"
🔹 "Temperature Logs Prove Quality, Labels Prove Compliance!"
📌 Pro Tip:
If your pollock is caught in US waters and processed in the US, it may qualify as US Origin, exempting it from Chinese tariffs. However, if processed in China, the 35% duty applies.
Recommendation: Apply for a Binding Tariff Information (BTI) or US Customs Ruling before shipment to confirm origin and classification.
📣 Immediate Action:
📞 Contact a FDA-registered Customs Broker
📄 Prepare FDA Prior Notice 72+ hours before arrival
🚀 Ensure your packaging meets USDA/FDA labeling standards
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Pound of Pollock, Accounted for with Precision!
用户评价
关于 HS 编码归类
协调制度（HS）是由世界海关组织（WCO）制定的国际贸易商品分类标准。全球 200 多个国家采用 HS 系统作为海关关税、贸易统计和进出口监管的基础。
每个 HS 编码遵循以下层级结构：
- 章（2 位）——商品大类（例如：第 84 章：机器和机械设备）
- 品目（4 位）——章内的更具体分类
- 子目（6 位）——国际通用细分，所有 WCO 成员国统一使用
- 本国细分（8-10 位）——各国自行扩展的细分编码，如美国 HTSUS 10 位编码
正确的 HS 编码归类对于顺利通关、准确缴纳关税和遵守贸易法规至关重要。错误归类可能导致海关延误、多缴关税或罚款。
从CN进口到US时，适用的关税税率可能包括：
- 最惠国（MFN）税率——适用于 WTO 成员国的标准关税税率
- 普通税率——适用于无贸易协定国家
- 贸易救济关税——附加关税，如 301 条款（反倾销）、232 条款（国家安全）或反补贴税
本页内容仅供参考。如需正式归类，请咨询当地海关或持牌报关代理。