0304.43.00 - Flat Fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae, and Citharidae)

This HTS category, 0304.43.00, specifically covers fresh or chilled fillets of various flatfish. This includes fish belonging to the families Pleuronectidae (right-eyed flounders), Bothidae (left-eyed flounders), Cynoglossidae (tongue soles), Soleidae (soles), Scophthalmidae (turbots and brill), and Citharidae. These fish are characterized by their flattened bodies and the migration of one eye to the upper side during their development.

It's crucial to distinguish this category from its siblings. For instance, 0304.41.00 covers specific types of salmon, while 0304.42.00.00 pertains to trout. Other sibling categories address different groups of fish such as cod-like fish (0304.44.00), swordfish (0304.45.00.00), and toothfish (0304.46.00.00). This category is solely dedicated to the broad group of flatfish as identified by their taxonomic families.

Within this flatfish category, further subdivisions exist to refine classification. The subcategories, such as "Sole" (0304.43.00.10), "Paice" (0304.43.00.15), "Flounder" (0304.43.00.20), and "Greenland turbot" (0304.43.00.25), allow for more precise identification based on specific species or common commercial names. The "Other" subcategory (0304.43.00.90) is available for any flatfish fillets within the defined families that do not fall under the more specific designations. This hierarchical structure ensures accurate reporting and duty assessment for a wide range of imported flatfish products.