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 3200 10
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0304 3200 20
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0304 3200 90
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0304 3300 00
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0304 3900 00
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0304 4100 10
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0304 4100 20
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0304 4100 90
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0304 4300
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0304 4300 10
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0304 4300 15
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0304 4300 20
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0304 4300 90
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0304 4500 00
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0304 4600 00
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0304 4700 00
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0304 4800 00
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0304 4901
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0304 4901 03
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0304 4901 06
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0304 4901 09
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0304 4901 12
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0304 4901 15
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0304 4901 20
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0304 4901 25
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0304 4901 90
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0304 5101 10
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0304 5101 15
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0304 5101 20
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0304 5101 25
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0304 5101 90
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0304 5200
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0304 5200 10
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0304 5200 15
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0304 5200 20
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0304 5200 90
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0304 5400 00
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0304 5500 00
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0304 5600 00
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0304 5700 00
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0304 5900
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0304 5900 03
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0304 5900 06
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0304 5900 09
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0304 5900 15
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0304 5900 20
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0304 5900 25
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0304 5900 30
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0304 5900 36
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0304 5900 40
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0304 5900 45
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0304 5900 50
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0304 5900 61
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0304 5900 65
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0304 5900 70
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0304 5900 91
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0304 6100 00
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0304 6200 10
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0304 6200 20
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0304 6200 30
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0304 6200 90
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0304 6300 00
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0304 6900 00
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0304 73
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0304 79
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0304 7910 10
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0304 7910 15
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0304 7910 90
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0304 7950 00
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0304 83
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0304 8350
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0304 8400 00
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0304 8500 00
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0304 8600 00
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0304 8800 00
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0304 89
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0304 8910 10
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0304 8910 15
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0304 8910 20
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0304 8910 25
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0304 8910 30
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0304 8910 35
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0304 8910 90
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0304 8950
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0304 8950 03
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0304 8950 06
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0304 8950 09
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0304 8950 15
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0304 8950 20
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0304 8950 25
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0304 8950 30
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0304 8950 35
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0304 8950 40
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0304 8950 45
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0304 8950 50
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0304 8950 55
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0304 8950 60
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0304 8950 91
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0304 91
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0304 9190 00
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0304 92
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0304 9290 00
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0304 9600 00
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0304 9700 00
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0304 99
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0304 9911 50
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0304 9911 70
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0304 9911 82
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0304 9911 83
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0304 9911 84
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0304 9911 94
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0304 9991
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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.