0303.91.40.60 - Mullet roe

This HTS classification, 0303.91.40.60, specifically designates "Mullet roe" when it is frozen and not prepared or preserved. This category falls under the broader heading of frozen fish, excluding fillets and fish meat, and more narrowly within the subheading for fish livers, roes, milt, fins, heads, tails, maws, and other edible fish offal. The key defining characteristic for this classification is the origin of the roe from mullet species.

Distinguishing this category from its siblings at the same level is crucial for accurate classification. While all are types of frozen roe under subheading 0303.91.40, the specific species of fish dictates the classification. Herring roe (0303.91.40.20), salmon roe (0303.91.40.40), and Alaska pollock roe (0303.91.40.50) are distinctively identified by their respective fish species. This "Other" subcategory, with the specific code for mullet roe, ensures that only roe from mullet is classified here, differentiating it from these other specific roe types and any remaining "Other" roes not otherwise specified.

As a leaf node, this classification does not have further subcategories. Therefore, the focus remains on clearly identifying and differentiating frozen mullet roe from other types of frozen fish roe based on species origin. Proper identification of the fish species is the primary determinant for correct classification within this part of Chapter 3.