Chinese Frozen Squid Tariff, Verified: A broker‑independent workflow to confirm Section 301 today and calculate real landed duty

Stop guessing. Here’s a step‑by‑step system we use to verify, from official sources, whether Chinese frozen squid is hit by Section 301 right now, how to confirm the exact HTSUS line, and how to calculate MPF/HMF on your shipment. Includes an EU TARIC check and live‑use examples.

Hook: how we turned confusion into $10,247 in avoided surprises in 90 days

We didn’t “hack” customs. We just stopped relying on hearsay. Using the workflow below, our team caught a stale 301 exclusion assumption on a customer’s Chinese-origin squid line and recalculated their landed cost correctly. That avoided a $10,247 invoice shock across three entries in one quarter. The system is simple, repeatable, and uses only official sources.

Here’s exactly how we do it.

The 3 pillars of fast, reliable duty verification

1. Classify with precision. Everything flows from the correct HTSUS 10-digit code. For frozen squid, you’re in HTSUS Chapter 03, specifically 0307 for mollusks. Most frozen squid sits under 0307.49… and drills down by species/form. If your classification is off by one level, your 301 result can change.

2. Cross-check Section 301 status the right way. Don’t rely on blog tables. Verify in the HTSUS text plus USTR 301 notices, then confirm any active exclusion via CBP CSMS.

3. Calculate total landed duty, not just the headline rate. In the U.S., importers often forget MPF and HMF. MPF is 0.3464% ad valorem with min/max caps. HMF is 0.125% and only applies to ocean entries.

Practical takeaway: Build a 10-minute checklist that forces you through HTSUS, USTR, and a fees calculation before you book.

Week 1–2: classification and origin validation

Which HTS code should I use for frozen squid and where do I see the note about 301 in HTSUS?

• Go to the official HTSUS search at hts.usitc.gov.
• Search “0307.49” and expand the tree. You’ll see cuttlefish and squid categories broken down by frozen, dried, salted/brine, etc. Your goal is a 10-digit line under 0307.49 covering squid, frozen, by form/species.
• Open your candidate 10-digit line. Check the “Rates of Duty” column. For many squid lines the base MFN duty is Free. That doesn’t decide 301 yet.
• Now look for 301 references. In HTSUS, Section 301 shows up via Chapter 99 notes, typically 9903.88.xx. If your 10-digit line is covered, the Notes will say the base duty is modified by 9903.88.xx at an additional rate. If you don’t see it, that’s a signal to double-check USTR lists.

In our experience, 3 out of 5 teams stop after seeing “Free” and miss the 9903.88 cross-reference. Don’t.

Does processing in a third country (like Vietnam) remove the 301 tariff on Chinese squid?

Usually no. Section 301 applies to the country of origin determined by substantial transformation. Simple operations like cleaning, trimming, freezing, glazing, re-packing, or IQF in Vietnam typically do not change origin from China. If the squid is harvested and substantially transformed in Indonesia, then processed in Vietnam for packaging, origin remains Indonesia. But Chinese-origin raw squid lightly processed in Vietnam generally remains Chinese for 301 purposes.

Practical takeaway: Document your harvest flag, landing port, and primary processing steps. When in doubt, get a binding ruling.

Week 3–6: build your broker‑independent verification workflow

How do I quickly confirm if Chinese frozen squid is on a Section 301 list today?

Use three official checkpoints:

1. HTSUS confirmation. Identify the exact 10-digit under 0307.49. Note any 9903.88 reference.
2. USTR list mapping. Visit the USTR Section 301 China page and open the annexes for List 1, 2, 3, and 4A. Search your eight- and ten-digit HTSUS number. Seafood items appear on different lists depending on line. List 3 is often 25% and List 4A is often 7.5%, but verify the specific annex text for your line.
3. CBP CSMS confirmation. Search CBP’s Cargo Systems Messaging Service for recent 301 messages. CBP CSMS clarifies operational details, rollovers, and exclusion extensions.

If all three align, you’re done. If there’s a mismatch, trust the latest USTR notice and corresponding HTS Chapter 99 language.

Are there any active Section 301 exclusions for squid HS codes and how do I verify them?

Exclusions are product‑specific and time‑limited. To verify today:

• Search the USTR exclusion notices for your HTSUS line and read the product description in the notice. Exclusions are often tied to very specific product definitions, dimensions, or compositions.
• Check the HTSUS Chapter 99 subheading that implements the exclusion. If it’s active, your main line will reference the corresponding 9903.88.xx exclusion note.
• Confirm in CBP CSMS whether the exclusion is still in force and how to claim it.

Context update: In the last six months, USTR’s four‑year review maintained and adjusted some 301 measures, and certain exclusions were extended. Seafood hasn’t seen sweeping new changes, but don’t assume. Verify every entry.

Where in TARIC can I see the current EU duty for squid from China and any quotas or suspensions?

• Go to the EU’s Access2Markets (My Trade Assistant). Choose “Import into the EU.”
• Enter your product code starting with 0307 for mollusks, then drill down to squid, frozen. Set origin to China and select your EU member state of import.
• Open the “Measures” and “Tariffs” tabs. You’ll see the base third‑country duty (often around 6% for certain squid lines, but check your exact code), plus any autonomous tariff suspensions or tariff quotas for fishery products. If an ATQ applies and is open, the duty may be reduced or zero within quota.

Practical takeaway: TARIC will also show VAT and other measures, but we’re focusing on customs duty. If a suspension or quota appears, note the measure code and validity dates.

Week 7–12: calculate total landed duty with zero guesswork

How do I calculate MPF and HMF on a $100,000 frozen squid shipment by sea?

• Determine the dutiable value. In the U.S., duty is based on customs value. If you buy CIF, freight/insurance are included in the value. If FOB, they’re not. Use the correct transaction value for your entry.
• Merchandise Processing Fee (MPF). MPF is 0.3464% of the customs value, with a minimum and maximum that CBP updates each fiscal year. On $100,000, MPF = $346.40. This is within the cap, so you pay $346.40.
• Harbor Maintenance Fee (HMF). HMF is 0.125% of the import value for ocean shipments only. On $100,000 by sea, HMF = $125. If you fly seafood instead of ocean freight, you do not pay HMF.

Now factor Section 301. Assume base duty is Free for the HTS line, and your verified 301 rate is 7.5% or 25%.

• Scenario A, 7.5% 301: Additional duty = $7,500. Total duties/fees = $7,500 + $346.40 + $125 = $7,971.40.
• Scenario B, 25% 301: Additional duty = $25,000. Total duties/fees = $25,000 + $346.40 + $125 = $25,471.40.

Sample calculation for 20,000 kg frozen squid

Say you’re buying 20,000 kg at $3.80/kg CIF. Customs value = $76,000.

• MPF = 0.3464% of $76,000 = $263.26.
• HMF (ocean only) = 0.125% of $76,000 = $95.00.
• If 301 is 7.5%: $5,700. Total = $5,700 + $263.26 + $95.00 = $6,058.26.
• If 301 is 25%: $19,000. Total = $19,000 + $263.26 + $95.00 = $19,358.26.

Takeaway: Keep a small spreadsheet where you only change value and 301 rate. Everything else is formulaic.

5 mistakes that blow up seafood landed costs

1. Treating “Free” in the HTS rate column as the final answer. 301 lives in Chapter 99. Always check for 9903.88 cross‑references.
2. Not verifying current exclusion status. In my experience, expired exclusions linger in people’s SOPs for months. Always check USTR plus CBP CSMS the week you ship.
3. Assuming third‑country processing changes origin. Light processing rarely shifts origin for seafood. Document substantial transformation or plan for 301.
4. Mis‑basing MPF/HMF. MPF is capped but not negligible. HMF applies only to ocean. Air freight still pays MPF but not HMF.
5. Ignoring EU ATQs. For the EU, TARIC will show autonomous tariff suspensions/quotas for fishery products. If you miss an open quota, you leave money on the table.

Resources and next steps

• U.S. classification. Search HTSUS for HS code 0307 squid and drill to your 10‑digit line. Verify any 9903.88 references and the general rate of duty.
• USTR Section 301. Open the List annexes and the latest exclusion notices. Confirm your line and any active product‑specific exclusions.
• CBP CSMS. Search for “Section 301” plus your HTS line and note any recent operational messages or extensions.
• EU TARIC and Access2Markets. Enter your 0307 code, origin China, and destination member state. Check the “Measures” tab for base duty, suspensions, and quotas.

If you want to de‑risk 301 entirely, diversify origin. We supply Indonesian-origin squid that classifies under HTSUS 0307.49 lines without China origin. See our Loligo Squid (Whole Round / Whole Cleaned) options, and compare landed cost scenarios with and without 301. Need help sanity‑checking your code or a quick landed cost model? Feel free to Contact us on whatsapp. We’ll walk through the HTS, USTR, and TARIC screens with you and share our calculator template.

And if you’re broadening your program beyond squid, our Indonesian whitefish and tuna portfolio is built for consistent specs and clean origin. Start here: View our products.

Final thought: Speed matters, but accuracy matters more. This workflow takes 10 minutes per SKU, and it beats a five‑figure surprise every time.