0303.44.00.00 - Bigeye tunas (Thunnus obesus)

This HTS category, 0303.44.00.00, specifically classifies frozen bigeye tunas, scientifically identified as *Thunnus obesus*. These are whole, gutted, or headed and gutted fish, intended for human consumption and frozen to preserve freshness. As part of Chapter 3's focus on fish, this heading distinguishes specific types of frozen tuna, excluding fillets and other meat preparations covered under heading 0304.

The primary distinction of this category lies in the species it encompasses. Unlike its sibling categories, which cover albacore (0303.41.00.00), yellowfin (0303.42.00), skipjack (0303.43.00.00), and various bluefin tunas (0303.45.01, 0303.46.00.00), this heading is exclusively for bigeye tuna. The identification of bigeye tuna is crucial for accurate classification and relies on distinct physical characteristics, such as their large eyes relative to body size, the distinctive deep red flesh, and a relatively plump body shape, differentiating them from other tuna species.

As this classification represents a leaf node within the HTS, there are no further subcategories. Therefore, the classification is solely determined by confirming the presence of frozen bigeye tuna (Thunnus obesus) that are not otherwise processed into fillets or meat. Importers and exporters must ensure the correct species identification to assign this code, as misclassification can lead to incorrect duties and compliance issues.