0304.43.00.20 - Flounder

This HTS category, 0304.43.00.20, specifically classifies fresh or chilled fillets of flounder. Flounder, in this context, refers to a group of flatfish known for their asymmetrical bodies and their ability to lie on one side. The classification focuses on the processed form, meaning the fish has been filleted, separating the edible meat from the bone and skin, and remains in a fresh or chilled state, not frozen. This distinction is crucial for correct import and export declarations.

It is important to differentiate this classification from its siblings. While all are within the broader category of flat fish fillets, 0304.43.00.20 is distinct from the classification for "Sole" (0304.43.00.10), "Paice" (0304.43.00.15), and "Greenland turbot (Greenland halibut)" (0304.43.00.25). These are separate species or groups of flatfish, and their distinct biological characteristics and commercial recognition necessitate separate HTS classifications, even when presented in the same form (fresh or chilled fillets). The residual category, "Other" (0304.43.00.90), captures any flatfish fillets not specifically listed in the preceding subheadings.

As this is a leaf node within the HTS, there are no further subcategories to introduce. Therefore, the focus remains on clearly identifying flounder fillets and ensuring they are accurately distinguished from other types of flatfish fillets based on species and commercial understanding. The correct application of this code relies on the importer or exporter's ability to verify the specific species of flatfish being imported or exported and to confirm it aligns with the definition of flounder as understood within customs and trade regulations.