0304.73.10.00 - 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, 0304.73.10.00, specifically covers frozen coalfish (Pollachius virens) fillets that have been prepared in a particular manner. The defining characteristics are that the fillets are skinned, can be whole or divided into pieces, and are frozen into blocks exceeding 4.5 kg. Crucially, these blocks are intended for further processing into minced, ground, or uniformly cut pieces. This intended use as a raw material for subsequent processing is a key element of this classification.

This category is distinguished from its sibling, 0304.73.50.00, which is designated as "Other." The "Other" category would encompass frozen coalfish fillets that do not meet the specific processing requirements of 0304.73.10.00. This would include, for example, frozen coalfish fillets that are not specifically prepared in blocks over 4.5 kg for further processing or those that are intended for direct sale as fillets without further mincing or grinding.

As this is a leaf node within the HTS, there are no further subcategories. The detailed description for 0304.73.10.00 provides the sole level of specificity for this particular type of processed coalfish. Therefore, accurate classification hinges on ensuring that the imported product precisely matches all the stipulated criteria: skinned, frozen blocks over 4.5 kg, and an intended purpose of being minced, ground, or cut into uniform pieces.