0304.44.00.10 - Atlantic Cod

This HTS category, 0304.44.00.10, specifically designates Atlantic Cod (Gadus morhua and related species) that have been prepared as fresh or chilled fillets or other meat, whether or not minced. It encompasses a crucial segment of the seafood market, focusing on a widely consumed and commercially significant fish species. The classification is limited to cod in a fresh or chilled state, excluding products that have undergone freezing.

Within its sibling categories, 0304.44.00.15 represents "Other" cod, implying that this specific subheading is exclusively for Atlantic Cod and not for any other cod species that might fall under the broader category of "Cod." This distinction is vital for accurate tariff application, ensuring that only Atlantic Cod fillets are classified here, while other cod varieties would be directed to the "Other" sibling.

As this node is a leaf node in the HTS classification, it has no further subcategories. Therefore, the focus for classification within 0304.44.00.10 is solely on identifying the product as fresh or chilled fillets or minced meat derived from Atlantic Cod. The absence of further subdivision underscores the specificity of this entry, and customs officials will primarily rely on the species identification and the state of preservation (fresh or chilled) to apply this code.