0304 - Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen:
Sub-classifications
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0304 3100 00
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0304 3300 00
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Overview
Category 0304 of the Harmonized Tariff Schedule (HTS) encompasses fish meat that has been processed into fillets or minced forms. This classification applies regardless of whether the fish is presented fresh, chilled, or frozen. The key distinguishing factor for this category is the form of the fish meat – specifically, fillets (cut from the side of the fish) or minced meat. This differentiates it from earlier chapters in Section II (Products of Animal Origin), such as Chapter 1, which covers live animals, and Chapter 2, which covers meat and edible offal of animals.
Within the broader scope of Chapter 3, which deals with fish and crustaceans, mollusks and other aquatic invertebrates, category 0304 focuses on the further preparation of fish meat beyond whole fish or simply headed and gutted fish. It is crucial to note that this category specifically excludes live fish, as well as fish that have not been processed into fillets or minced meat. For instance, whole salmon or tuna, even if fresh or frozen, would fall under different subheadings within Chapter 3.
The subcategories within 0304 provide detailed breakdowns based on the type of fish and whether the product is fresh/chilled or frozen. For example, specific types of fish like tilapia, catfish, carp, eels, Nile perch, and snakeheads have dedicated classifications for their fresh or chilled fillets. Other subcategories cover fresh or chilled fillets of "other fish," and similarly, frozen fillets are further differentiated by specific fish families (Bregmacerotidae, Euclichthyidae, Gadidae, etc.) and a general classification for frozen fillets of "other fish." The remaining subcategories address the "other" meat (not fillets) in fresh/chilled and frozen forms. This granular detail allows for precise customs classification based on the species and processing state of the fish meat.