0304.79.10.10 - Pollock other than Alaska pollock 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 2.8¢/kg |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 0304.79.10.10, specifically classifies frozen pollock fillets that have been skinned and formed into blocks exceeding 4.5 kg. These blocks are imported with the express purpose of being further processed into minced, ground, or uniformly cut pieces. This detailed specification ensures that the product is intended for industrial processing rather than direct consumer sale as frozen fillets.
This classification is distinct from its sibling category, 0304.79.10.15, which covers whiting (Merluccius spp.) under similar processing conditions. The key differentiator here is the species of fish. Furthermore, it differs from the general "Other" category (0304.79.10.90) by its specific inclusion of pollock and the pre-processing into uniform blocks for subsequent cutting or grinding.
As this is a leaf node, there are no further subcategories. The classification is finalized at this level based on the species (Pollock other than Alaska Pollock), the form (frozen fillets in blocks over 4.5 kg), and the intended use (to be minced, ground, or cut into uniform pieces). This level of detail ensures accurate tariff application for this specific type of processed fish product.