0304.83.50.20 - Flounder

This HTS classification covers frozen fillets and other frozen meat of flat fish, excluding specific varieties listed as siblings. Flat fish, belonging to families such as Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae, and Citharidae, are characterized by their asymmetrical bodies with both eyes on one side. This category specifically encompasses the prepared meat of these fish when it is frozen, irrespective of whether it is in whole fillet form or minced, as long as it doesn't fall under more specific sibling classifications.

The key distinction of this "Other" category lies in its exclusion of the Greenland turbot (Greenland halibut) and Sole, which are separately classified. Importers and exporters should therefore ensure that the frozen flat fish meat being classified is not one of these specifically enumerated species. The classification relies on the species of origin and the form of the fish product (frozen fillets or other meat).

As this is a leaf node in the HTS structure, there are no further subdivisions. Classification at this level is final for the described product. Therefore, meticulous identification of the fish species and confirmation that it is not Greenland turbot or Sole is paramount for accurate declaration. The product must be a frozen fillet or other frozen fish meat derived from a flat fish species not otherwise specified.