0303.42.00.60 - Other 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | Free |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 0303.42.00.60, specifically covers frozen yellowfin tunas (Thunnus albacares) that do not fall under the "head-on" designation. This means the fish have had their heads removed prior to freezing and classification within this subheading. The exclusion of "head-on" fish is the primary differentiating factor from its sibling category.
Yellowfin tunas are a popular species known for their firm, red flesh and are widely consumed globally. This classification is designed to separate frozen yellowfin tunas based on their presentation, with this specific subheading capturing those prepared and frozen without their heads.
As this is a leaf node within the HTS structure, there are no further subdivisions under this specific code. Classification decisions at this level should focus on confirming the species as yellowfin tuna, that it is frozen, and that the head has been removed. If the fish were presented with heads intact, they would be classified under the sibling category.