0303 - Fish, frozen, excluding fish fillets and other fish meat of heading 0304:
Sub-classifications
-
-
0303 1100 00
-
-
0303 1200 12
-
0303 1200 22
-
0303 1200 32
-
0303 1200 52
-
0303 1200 62
-
-
0303 1901 00
-
-
-
0303 2300 00
-
-
0303 2400 10
-
0303 2400 20
-
0303 2400 50
-
-
0303 2600 00
-
0303 2901
-
0303 2901 10
-
0303 2901 50
-
-
-
-
-
0303 3100 10
-
0303 3100 20
-
-
0303 3200 00
-
0303 3300 00
-
0303 3400 00
-
0303 3901
-
0303 3901 10
-
0303 3901 20
-
0303 3901 30
-
0303 3901 95
-
-
-
-
0303 4100 00
-
0303 4200
-
0303 4200 20
-
-
0303 4400 00
-
-
0303 4501 10
-
0303 4501 50
-
-
0303 4600 00
-
0303 4902 00
-
-
-
0303 5100 00
-
0303 5500 00
-
0303 5600 00
-
0303 5700
-
0303 5900 00
-
-
-
0303 6400 00
-
0303 6500 00
-
0303 6600 00
-
0303 6700 00
-
0303 6900 00
-
-
0303 8100
-
0303 8100 11
-
0303 8100 91
-
-
0303 8200 00
-
0303 8300 00
-
0303 8400 00
-
0303 8900
-
-
0303 8900 01
-
0303 8900 04
-
-
0303 8900 10
-
0303 8900 13
-
-
0303 8900 28
-
0303 8900 31
-
0303 8900 34
-
0303 8900 37
-
0303 8900 40
-
0303 8900 43
-
-
0303 8900 49
-
0303 8900 52
-
0303 8900 55
-
0303 8900 58
-
0303 8900 61
-
0303 8900 64
-
0303 8900 67
-
0303 8900 70
-
0303 8900 80
-
-
-
-
0303 91
-
0303 9120 00
-
0303 9140
-
0303 9140 20
-
0303 9140 40
-
0303 9140 50
-
0303 9140 60
-
0303 9140 95
-
-
-
0303 9200 00
-
0303 9900 00
-
Overview
Heading 0303 encompasses a broad range of fish that have been frozen. This classification specifically excludes fish fillets and other fish meat that are categorized under heading 0304. The primary criterion for inclusion in 0303 is the frozen state of the fish, regardless of whether it is whole, headed, gutted, or in other forms, as long as it does not meet the definition of fillets or meat.
Distinguishing 0303 from its siblings at the Chapter 3 level is crucial. While other headings in Chapter 3 may cover live fish (e.g., 0301), fish, fresh or chilled (e.g., 0302), or fish fillets and other fish meat (0304), this heading is exclusively for fish that have undergone a freezing process. The "excluding" clause for 0304 is a key differentiator, directing processed fish meat to a separate category.
Within heading 0303, further subheadings (not fully detailed in the provided snippet but implied by the listed children) serve to classify frozen fish based on their species or family. This granular breakdown allows for more precise tariff application, considering the specific commercial and biological characteristics of different fish types. Subcategories exist to differentiate between important commercial species like salmonids and tunas, various types of flat fish, and staple food fish such as herrings and mackerels. Additionally, a distinct subheading is designated for edible fish offal, recognizing that parts of the fish other than the main flesh also have specific tariff treatments.