0303.91.40.50 - Alaska pollock (Theragra chalcogramma) roe

This HTS classification covers the roe of Alaska pollock (Theragra chalcogramma) when imported frozen and not as fillets or other fish meat. Roe, also known as fish eggs, is the reproductive product of female fish. In this specific instance, the classification is precisely for the roe of Alaska pollock, a widely consumed white fish. This category falls under the broader umbrella of frozen fish, excluding fillets and meat, and then narrows down to the edible offal, specifically the roes, of fish.

Distinguishing this category from its siblings is crucial for accurate classification. While other entries at this level include roe from herring, salmon, and mullet, this specific sub-heading is exclusively for Alaska pollock roe. The species of fish from which the roe originates is the primary differentiating factor. Therefore, imports must clearly identify the species to ensure correct tariff application.

As this is a leaf node in the HTS classification database, there are no further subcategories. This means that any frozen roe of Alaska pollock will be classified under this precise code, provided it meets the general requirements of Chapter 3 and heading 0303. The classification is definitive at this level, without further subdivisions based on processing or presentation, as long as it remains identifiable as Alaska pollock roe.