0304.59.00.61 - Other

This HTS code, 0304.59.00.61, specifically covers "Other" fish fillets and meat within the broader category of "Other, fresh or chilled" flat fish. It serves as a residual category for fresh or chilled flat fish meat that does not fall under the more specific subheadings for Sole (0304.59.00.40), Plaice (0304.59.00.45), Flounder (0304.59.00.50), or Greenland turbot (0304.59.00.55).

The distinction of this category lies in its inclusiveness of any fresh or chilled flat fish meat that is not explicitly enumerated among its sibling categories. This would encompass a variety of flat fish species, such as halibut (other than Greenland turbot), turbot (other than Greenland turbot), brill, and other less common flat fish, provided they are presented as fillets or other meat, and are in a fresh or chilled state. The classification hinges on the absence of a more specific listing within the established sibling categories for flat fish.

As this is a leaf node, there are no further subcategories to introduce. Therefore, the primary classification consideration for goods falling under 0304.59.00.61 is to ensure they are indeed fresh or chilled flat fish fillets or meat and do not meet the criteria for any of the preceding, more narrowly defined sibling classifications. Careful examination of the species and its state of preservation is crucial for accurate tariff application.