0303.91.40 - Other

This HTS category encompasses frozen fish roes, excluding those specifically listed under 0303.91.20, such as sturgeon roe. It covers various types of fish eggs, preserved through freezing, that are intended for consumption or further processing. The scope is broad, including roes from a wide array of marine and freshwater fish species that do not fall into more specific subheadings.

The primary distinction from its sibling category lies in the exclusion of sturgeon roe. While both are classified under "Livers, roes and milt," this particular subheading serves as a catch-all for other fish roes not otherwise specified. Therefore, any frozen fish roe not explicitly classified elsewhere within the "Livers, roes and milt" grouping would generally fall here.

The subcategories within 0303.91.40 provide further specificity based on the species of fish from which the roe originates. These include distinct classifications for herring roe, salmon roe, Alaska pollock (Theragra chalcogramma) roe, and mullet roe, allowing for more granular tracking and tariff application. A final subcategory, 0303.91.40.95, serves as a residual for any other types of fish roe not covered by the preceding specific designations, ensuring comprehensive coverage within this group.