0304.73 - Coalfish (Pollachius virens):

This HTS classification covers frozen fillets of coalfish (Pollachius virens) belonging to the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae, and Muraenolepididae. These fillets are distinct from other members of the Gadidae family, such as cod, haddock, hake, and Alaska pollock, which are classified under separate sibling codes. The key differentiator here is the species of fish – coalfish – and its inclusion within this specific group of frozen fillets.

The subcategories within 0304.73 provide further refinement based on the preparation and intended use of the coalfish fillets. Category 0304.73.10.00 specifically addresses fillets that are skinned, possibly divided, and frozen into large blocks (over 4.5 kg) intended for subsequent processing such as mincing, grinding, or cutting into uniform pieces. This distinction allows for different tariff treatments based on the stage of processing and the end-use application of the coalfish product.

Conversely, the 0304.73.50.00 category encompasses all other frozen coalfish fillets that do not meet the specific processing and packaging criteria outlined for 0304.73.10.00. This "Other" category serves as a catch-all for any remaining frozen coalfish fillets within the defined families that are not specially prepared for further industrial processing into uniform pieces.