0303.39.01.10 - Flounder

This HTS category, 0303.39.01.10, specifically classifies frozen flounder, excluding offal. Flounder, a type of flatfish, is characterized by its laterally compressed body and eyes that migrate to one side during its life cycle. This subheading applies to whole, gutted, or gilled flounder that are frozen.

It is important to distinguish this category from its siblings, which also fall under the broader "other" flatfish classification. While 0303.39.01.20 covers rock sole and 0303.39.01.30 covers yellowfin sole, this subheading is for any other type of flounder not explicitly named in those sibling categories. The residual category, 0303.39.01.95, is reserved for other species of flatfish that do not fit the specific descriptions of flounder, rock sole, or yellowfin sole.

As a leaf node, this classification has no further subcategories. Therefore, classification within 0303.39.01.10 relies on the accurate identification of the fish as flounder and its adherence to the conditions of being frozen and not being offal. It serves as a specific designation for this widely recognized fish within the broader flatfish grouping.