0304.43.00.15 - Paice 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 5.5¢/kg |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This classification covers fresh or chilled fillets of "Paice," a specific type of flat fish. Flat fish, generally, are characterized by their asymmetrical bodies, with both eyes located on one side. Within this broader group, this particular subheading focuses on "Paice" fillets, distinguishing them by their species.
To properly classify goods under this subheading, it's crucial to differentiate "Paice" from other flat fish also classified within the 0304.43.00.00 range. For instance, "Sole" (0304.43.00.10), "Flounder" (0304.43.00.20), and "Greenland turbot" (0304.43.00.25) are separately enumerated. Therefore, fillets must be identified as "Paice" and not as one of these other distinct species to fall under this specific code.
As this is a leaf node within the HTS, there are no further subcategories. Classification is determined by the confirmation that the fish fillets are indeed "Paice" and are presented in a fresh or chilled state. Any variations in presentation, such as freezing, or if the fillets are from a different species of flat fish, would necessitate classification under alternative HTS codes.