0302.91 - Livers, roes and milt:

This HTS category, 0302.91, encompasses the livers, roes (eggs), and milt (sperm) of fish. These are specific internal organs and reproductive products of fish, intended for consumption. This classification is a direct subdivision under the broader heading for fresh or chilled fish, excluding fillets and other fish meat preparations.

It is important to distinguish this category from its siblings. While 0302.92.00.00 specifically covers shark fins, and 0302.99.00.00 addresses "Other" edible fish offal not otherwise specified, 0302.91 is exclusively for the listed internal reproductive products: livers, roes, and milt. The classification hinges on the precise identity of the fish part being imported or exported.

Within 0302.91, further subdivisions exist to refine the classification. The subcategory 0302.91.20.00 is dedicated to sturgeon roe, commonly known as caviar, which is a distinct and highly valued product. The remaining roes, livers, and milts that do not fall under the sturgeon roe specification are classified under the broader "Other" subcategory, 0302.91.40.