0302.91.40 - Other

This category, HTS Code 0302.91.40, encompasses "Other" fish livers, roes, and milt that are fresh or chilled, and not specifically classified under other subheadings within the "Livers, roes and milt" category. This code serves as a residual classification for edible fish offal of these types when they do not meet the specific criteria for more detailed subheadings at this level. The primary focus is on the reproductive organs and glands of fish, intended for human consumption in their fresh or chilled state.

It is important to distinguish this category from its sibling, 0302.91.20.00, which specifically covers sturgeon roe. While both fall under the broader umbrella of fish roes, this current category is intended for all other types of fish roes, livers, and milt, thereby avoiding misclassification and ensuring accurate customs processing. The key distinction lies in the species of fish from which the roe originates, or in the case of livers and milt, their exclusion from more specific preceding classifications.

This classification has further subdivisions to capture more specific types of roe and to provide a final residual category for any remaining items. The subcategory 0302.91.40.10 specifically addresses mullet roe, recognizing its distinct market presence and distinct characteristics. The remaining items are then captured under 0302.91.40.90, ensuring all fresh or chilled fish livers, roes (excluding sturgeon and mullet roe), and milt are accounted for within the Harmonized Tariff Schedule.