0304.43.00.10 - Sole

This classification covers fresh or chilled fillets derived from fish belonging to the flatfish family. Specifically, it pertains to fillets of "Sole" species within the Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae, and Citharidae families. These fillets are characterized by their broad, flat bodies and are distinguished from other flatfish by their specific taxonomic identification as Sole.

The "Sole" classification is one of several specific subcategories under the broader heading of "Fresh or chilled fillets of other fish: Flat Fish." It is distinct from sibling categories such as Paice (0304.43.00.15), Flounder (0304.43.00.20), and Greenland turbot (0304.43.00.25). These distinctions are based on precise scientific and common naming conventions for different types of flatfish, ensuring accurate tariff application.

As this is a leaf node in the Harmonized Tariff Schedule, there are no further subcategories under 0304.43.00.10. Therefore, the classification of goods under this heading is determined solely by their identity as fresh or chilled fillets of Sole species. Importers and exporters should ensure that the product documentation accurately reflects the species to align with the established classification criteria.