0304.59.00.40 - Sole

This HTS category, 0304.59.00.40, specifically covers "Sole" when classified under Chapter 3 of the Harmonized Tariff Schedule. This classification applies to fresh, chilled, or frozen fillets or other fish meat of sole, whether or not minced. The emphasis is on the meat of this specific flatfish species, prepared for consumption.

This classification is distinguished from its sibling categories by the precise species of fish. While 0304.59.00.45 covers Plaice, 0304.59.00.50 covers Flounder, and 0304.59.00.55 covers Greenland turbot (Greenland halibut), this category is exclusively for sole. Category 0304.59.00.61 serves as a residual category for other flat fish not otherwise specified.

As a leaf node within the HTS, this category does not have further subcategories. Therefore, the classification of sole under 0304.59.00.40 is considered final, contingent on the goods meeting the description and being of the sole species. Importers and exporters should ensure accurate identification of the fish species to ensure correct classification.