0304.71.10.00 - Skinned, whether or not divided into pieces, and frozen into blocks each weighing over 4.5 kg, imported to be minced, ground or cut into pieces of uniform weights and dimensions

This HTS classification, 0304.71.10.00, specifically covers frozen cod fillets that have been processed to meet particular import requirements. The fillets are intended for further mechanical processing, such as mincing, grinding, or cutting into uniform weights and dimensions. This designation applies only to cod from the species *Gadus morhua*, *Gadus ogac*, and *Gadus macrocephalus*.

The key distinguishing factor for this subcategory, 0304.71.10.00, lies in its precise processing and intended end-use. Unlike the broader "Other" category (0304.71.50.00) at this level, which would encompass frozen cod fillets not meeting these specific preparation or destination criteria, this classification is reserved for blocks weighing over 4.5 kg that are explicitly imported for subsequent breakdown into standardized pieces.

As this is a leaf node within the HTS, there are no further subcategories. Therefore, classification under 0304.71.10.00 hinges on fulfilling all stated conditions: the product must be frozen cod fillets, skinned, presented in blocks exceeding 4.5 kg, and imported with the clear purpose of being minced, ground, or cut into uniform weights and dimensions. Any deviation from these specific requirements would necessitate classification under a different HTS code, likely the sibling "Other" category.