0303.89.00.10 - Cusk 🖩
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 | 2.2¢/kg |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification, 0303.89.00.10, specifically covers frozen cusk. Cusk is a type of marine fish belonging to the cod family, often found in the North Atlantic. For customs purposes, this heading applies to whole or gutted cusk that has been preserved by freezing, and excludes any processed forms like fillets or fish meat that would fall under heading 0304.
This category is distinguished from its sibling categories by the specific species it identifies. For instance, while other sibling categories cover smelts, shad and sturgeon, or various types of fresh-water fish, this subheading is exclusively for cusk. The distinction is based on biological species identification, ensuring precise classification of imported or exported goods.
As a leaf node, 0303.89.00.10 does not have further subdivisions. Therefore, the classification of frozen cusk hinges on accurately identifying the species as cusk and confirming its frozen state. Any variations in preparation, such as filleting or further processing into fish meal, would necessitate reclassification under a different HTS code.