0303.91.40.40 - Salmon roe

This HTS subheading, 0303.91.40.40, specifically classifies salmon roe. This category encompasses the unfertilized eggs of salmon species, typically presented in a preserved state, such as salted, brined, or frozen, for consumption or further processing. The classification focuses on the distinct product of salmon, differentiating it from other fish roes.

Within the broader category of "Livers, roes and milt," this subheading distinguishes itself from its siblings by the specific species of origin. For instance, it is separate from herring roe (0303.91.40.20), Alaska pollock roe (0303.91.40.50), and mullet roe (0303.91.40.60) based on the biological classification of the fish from which the roe is derived. While all fall under the general classification of fish roe, the species-specific identification is critical for accurate tariff determination.

As this subheading represents a leaf node within the HTS structure, there are no further subdivisions. Classification at this level is definitive for salmon roe falling under the purview of chapter 3, which covers fish and crustaceans, mollusks, and other aquatic invertebrates. The preceding categories in the hierarchy ensure that only frozen salmon roe, specifically identified as such and not as part of fillets or other meat, is classified here.