0302.91.40.90 - Other

This HTS category, 0302.91.40.90, encompasses edible fish offal, specifically livers, roes, and milt, that do not fall under any more specific subheadings. This includes a wide variety of these products derived from fish that are fresh or chilled, excluding those already classified as fillets or other fish meat under heading 0304. The purpose of this classification is to capture all remaining types of edible fish roes, livers, and milt that are not individually itemized.

It is important to distinguish this "Other" category from its sibling, 0302.91.40.10, which specifically covers mullet roe. Therefore, while both are types of fish roe, this particular subheading is reserved for all other varieties of fish roes, livers, and milt not explicitly mentioned elsewhere within this level of the tariff. This ensures that all edible fish offal, fitting the broader description of livers, roes, and milt, are appropriately classified under Chapter 3.

As this is a leaf node within the HTS structure, there are no further subcategories to introduce. Classification under 0302.91.40.90 relies on the exclusion principle, meaning any edible fish livers, roes, or milt that are fresh or chilled, and not specifically identified in preceding subheadings at this level, will fall into this general classification. Practical classification will depend on the specific type of fish from which the offal is derived, provided it is not otherwise classified.