0303.32.00.00 - Plaice (Pleuronectes platessa)

This HTS classification covers frozen plaice, scientifically identified as *Pleuronectes platessa*. These are flatfish belonging to the family Pleuronectidae, characterized by their asymmetrical flattened bodies. The frozen state is a key classification criterion, differentiating them from fresh or chilled fish. Importantly, this subheading specifically excludes edible fish offal, which would fall under subheadings 0303.91 to 0303.99.

Distinguishing this category from its siblings requires careful attention to specific species. For instance, 0303.31.00 encompasses halibut and Greenland turbot, which are distinct species with different physical and commercial characteristics. Similarly, 0303.33.00.00 covers sole (*Solea spp.*), and 0303.34.00.00 is for turbots (*Psetta maxima*). Any other flatfish not specifically enumerated in the preceding subheadings would be classified under 0303.39.01, indicating the precise identification of *Pleuronectes platessa* is crucial for accurate classification.

As this is a leaf node, there are no further subcategories within 0303.32.00.00. Classification at this level is definitive for frozen plaice. Therefore, ensuring the product meets the description of frozen *Pleuronectes platessa* and is not offal is sufficient for correct import or export declaration under this heading.