0304.53.00.10 - Atlantic Cod

This HTS classification, 0304.53.00.10, specifically covers fresh or chilled Atlantic Cod. This category is established for the distinct classification of Atlantic Cod fillets and other fish meat, whether minced or not, that are presented in a fresh or chilled state. The primary focus is on the species *Gadus morhua*, a commercially significant cod species.

Distinguishing this classification from its sibling, 0304.53.00.15 ("Other"), is crucial. While the sibling category encompasses other types of fish meat within the specified families (Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae, and Muraenolepididae) that are also fresh or chilled and not Atlantic Cod, this specific code isolates Atlantic Cod for precise tariff and statistical purposes. The key differentiator lies in the species identification.

As this is a leaf node within the HTS, there are no further subcategories to introduce. Therefore, the practical application of this classification relies heavily on the accurate identification and documentation of the imported or exported product as Atlantic Cod. Importers and exporters must ensure their declarations clearly state the species to comply with this specific tariff line.