0303.63.00.10 - Atlantic

This HTS category specifically covers Atlantic cod, scientifically identified as *Gadus morhua*, *Gadus ogac*, and *Gadus macrocephalus*, when imported in frozen form. These fish are distinguished from other frozen fish under heading 0303 by their familial classification within Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae, and Muraenolepididae, and by excluding edible offal. The classification is further refined to exclude fillets and other fish meat, which are classified under heading 0304.

Within the broader classification of frozen cod (0303.63.00), this specific subheading, 0303.63.00.10, isolates the "Atlantic" variety. Its direct sibling, 0303.63.00.90, covers "Other" types of cod falling under the parent subheading, implying that this category is for cod specifically originating from or identified as Atlantic varieties, distinct from other geographical or species classifications that might be grouped under "Other."

As this is a leaf node, there are no further subcategories to introduce. The classification is complete at this level, relying on the precise identification of the species and its origin as "Atlantic" cod. This ensures accurate tariff application by distinguishing specific, commercially significant varieties of frozen cod from other similar products.