0303.91 - Livers, roes and milt:

This HTS category, 0303.91, encompasses the livers, roes, and milt of fish. These are the internal organs and reproductive material derived from fish, frozen and intended for consumption. It is crucial to note that these items are classified separately from whole fish or fish fillets under heading 0303.

This classification is distinct from its siblings, 0303.92 (Shark fins) and 0303.99 (Other edible fish offal). While all fall under the broader category of edible fish offal, 0303.91 specifically isolates livers, roes, and milt. Shark fins, a distinct part of the fish, are given their own subheading, and the "Other" category is reserved for any remaining edible fish offal not specifically listed.

Within 0303.91, further subdivisions exist to refine the classification. The subheading 0303.91.20.00 specifically covers sturgeon roe, highlighting a particular type of roe of significant commercial value. The remaining category, 0303.91.40, then encompasses all other types of fish livers, roes, and milt not otherwise specified, ensuring comprehensive coverage.