0302 - Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304:
Sub-classifications
Overview
Heading 0302 encompasses a broad range of fish that are fresh or chilled. This category specifically excludes fish that have been processed into fillets or other forms of fish meat, which are classified under heading 0304. The key determinant for classification under 0302 is the physical state of the fish – it must be fresh or chilled, indicating no significant preservation methods beyond refrigeration have been applied.
This heading is distinct from sibling categories within Chapter 3, such as those for live animals (e.g., 0101 for live horses), as 0302 focuses exclusively on fish in a refrigerated, non-live state. It also differentiates from headings that deal with preserved fish products, like canned or smoked fish. The classification here hinges on the immediate aftermath of capture and preparation for sale, prior to further processing that would alter its form or extend its preservation significantly.
The subcategories within 0302 provide further granularity, allowing for the specific identification of various fish species or groups. These subdivisions are based on taxonomic families, commercially significant species like tuna and mackerel, or broader categories for other fish not otherwise specified. Additionally, a specific subheading is dedicated to edible fish offal, such as livers, roes, and fins, recognizing their distinct commercial value and classification needs within the fresh or chilled fish framework.