0304.72.10.00 - 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
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | 2.8¢/kg |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category specifically covers frozen fish fillets derived from the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae, and Muraenolepididae. The key distinguishing features are that these fillets are skinned, may be divided into pieces, and are frozen into blocks exceeding 4.5 kg. Crucially, these blocks are intended for further processing such as mincing, grinding, or cutting into pieces of uniform weights and dimensions after importation.
This classification is distinct from its sibling category, 0304.72.50.00 ("Other"), which would encompass frozen fillets from the specified families that do not meet the rigorous criteria of being pre-portioned into blocks over 4.5 kg for specific further processing. The focus here is on a particular stage of preparation for industrial reprocessing.
As this node represents a leaf node within the HTS database, there are no further subcategories. Classification within 0304.72.10.00 is determined by the specific fish families, the frozen state, the block weight exceeding 4.5 kg, and the explicit intended use for subsequent mincing, grinding, or precise cutting.