0304.59.00.45 - Plaice
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | 5.5¢/kg |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This classification covers plaice that has been prepared as fillets or other forms of fish meat, excluding minced fish. The product is presented in a fresh or chilled state. This specifically excludes frozen products, which would fall under different subheadings.
The distinction between this category and its siblings lies in the precise species of flat fish. While other categories within this level address sole, flounder, and Greenland turbot, this subheading is exclusively for plaice. Careful identification of the species is paramount for accurate classification.
As this represents a leaf node within the HTS, there are no further subcategories. Therefore, classification to this specific subheading relies on the correct identification of plaice as the species and its presentation as fresh or chilled fillets or other fish meat (not minced).