0303.92.00.00 - Shark fins

This category specifically addresses shark fins intended for commerce. It encompasses both whole and processed shark fins, regardless of whether they have been dried, salted, or preserved in any manner, provided they retain their characteristic form. The classification focuses on the fins themselves as distinct products derived from sharks.

Distinguishing this category from its siblings, the primary difference lies in the specific product. Heading 0303.91 pertains to the livers, roes, and milt of fish. In contrast, 0303.92.00.00 is exclusively for the fins of sharks. Heading 0303.99.00.00 serves as a residual category for any other edible fish offal not specifically enumerated in the preceding subheadings.

As this is a leaf node within the HTS, there are no further subcategories. Classification under 0303.92.00.00 is determined by the identification of the product as shark fins. Therefore, customs professionals should confirm that the imported or exported goods are indeed the fins of sharks, distinguishing them from other parts of fish or other marine animals.