0304.71 - Cod (Gadus morhua, Gadus ogac,Gadus macrocephalus):

This HTS category, 0304.71, specifically covers frozen fillets of cod, which includes the species *Gadus morhua*, *Gadus ogac*, and *Gadus macrocephalus*. These are defined as the edible flesh of these particular types of cod, presented in a frozen state. This classification is a direct subdivision of frozen fillets from specific families of fish, as outlined in the parent context.

The distinction between 0304.71 and its sibling categories lies in the specific species of fish. While other categories at this level cover haddock, coalfish, hake, and Alaska pollock, this subheading is exclusively for cod. The "Other" category, 0304.79, serves as a catch-all for frozen fillets from the same families that do not fit into the more specific species-based subheadings.

Within this category, two subcategories exist to further refine the classification based on processing and presentation. Subcategory 0304.71.10.00 addresses cod fillets that have been skinned, potentially divided, and frozen into large blocks exceeding 4.5 kg, specifically intended for subsequent mincing, grinding, or uniform cutting. Subcategory 0304.71.50.00 encompasses all other frozen cod fillets that do not meet the specific criteria of the first subcategory.