0304.71.50.00 - Other

This HTS classification, 0304.71.50.00, specifically covers "Other" frozen fillets of cod (comprising the species *Gadus morhua, Gadus ogac, Gadus macrocephalus*). These are fish fillets that meet the criteria of being frozen and originating from the specified cod species, but do not fall under any more specific subheadings within the frozen cod fillet category. The "Other" designation indicates it serves as a residual category for frozen cod fillets that do not meet the stringent conditions of other sibling classifications.

This category is distinct from sibling HTS code 0304.71.10.00, which exclusively pertains to frozen cod fillets that have been skinned, are not divided into pieces, and are imported in blocks weighing over 4.5 kg specifically for the purpose of being minced, ground, or cut into pieces of uniform weights and dimensions. Therefore, any frozen cod fillets that are not imported in these specific large, uniform blocks for further processing would likely fall under 0304.71.50.00, provided they are not more specifically classified elsewhere.

As this is a leaf node within the HTS structure, there are no further subcategories to introduce. The classification ends at this level, meaning that any frozen cod fillets fitting the general description and not meeting the specific criteria of sibling categories are classified here. Examples could include individually wrapped frozen cod fillets, frozen cod fillets that have been cut into various shapes and sizes for retail sale, or frozen cod fillets that have not been skinned.