0302.23.00.00 - Sole (Solea spp.)

This HTS classification, 0302.23.00.00, specifically covers fresh or chilled sole of the genus *Solea* and closely related sole species. Sole are a type of flatfish, characterized by their asymmetrical bodies with both eyes located on one side, typically the upper side, allowing them to lie flat on the seabed. This category is reserved for whole, unprocessed sole or those that have undergone basic preparation such as gutting or heading, but have not been filleted or further processed into fish meat.

Distinguishing this category from its siblings is crucial for accurate classification. While all are flatfish under subheading 0302.2, this particular code is exclusively for soles. Siblings include halibut and Greenland turbot (0302.21.00), plaice (0302.22.00.00), and turbots (0302.24.00.00), each representing distinct species of flatfish with their own specific taxonomic and commercial classifications. Any other flatfish not specifically listed under the preceding subheadings would fall under the "Other" category, 0302.29.01.

As a leaf node, 0302.23.00.00 does not have further subcategories. Therefore, the classification is definitive for fresh or chilled sole. Importers should ensure the product matches the scientific genus *Solea* or is a recognized closely related sole species, and that it remains in its whole or minimally processed state to avoid misclassification under categories for fillets or fish meat.