0304.83.50.15 - Sole 🖩
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 | 5.5¢/kg |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This classification covers frozen fillets of other fish belonging to the families Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae, and Citharidae, specifically those not otherwise enumerated. These are flatfish, characterized by their laterally compressed bodies and both eyes located on one side. The term "Sole" in this context refers to a distinct type of flatfish that fits within this broad family grouping, excluding specific species like Greenland turbot or flounder which are classified separately.
The distinction between this category and its siblings lies in the specific species of flatfish. 0304.83.50.10 is dedicated to Greenland turbot (also known as Greenland halibut), while 0304.83.50.20 specifically covers flounder. This category, "Other," is for any other flatfish species from the listed families that do not fall under those more specific designations. This ensures that a wide variety of flatfish fillets are correctly classified under the HTS system.
As this is a leaf node within the HTS structure, there are no further subcategories. Therefore, classification into this code relies on identifying the fish as a frozen fillet of a flatfish from the specified families and ensuring it is not a species already designated with its own HTS code at this level, such as Greenland turbot or flounder. Practical classification will often involve species identification by customs authorities or importers.