0303.31.00.10 - Atlantic halibut (Hippoglossus hippoglossus)

This HTS classification pertains to frozen Atlantic halibut ( *Hippoglossus hippoglossus*). This category specifically includes the whole, headless, or gutted forms of this particular species of flatfish, preserved by freezing, intended for human consumption. It does not include fish fillets or other fish meat classified under heading 0304.

To distinguish this classification from its siblings, it is crucial to identify the species. This code exclusively covers Atlantic halibut. Sibling category 0303.31.00.20 pertains to Pacific halibut ( *Hippoglossus stenolepis*), while 0303.31.00.30 covers Greenland turbot, also known as Greenland halibut ( *Reinhardtius hippoglossoides*). Proper identification of the species is the primary determinant for correct classification.

As this is a leaf node in the Harmonized Tariff Schedule, there are no further subcategories under this specific code. Therefore, the classification concludes with the frozen Atlantic halibut. Classification at this level relies solely on the species identification and the condition of being frozen.