0304.95.10.05 - Surimi 🖩
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 subheading specifically classifies "Surimi" when it is presented as minced fish meat, frozen, and originating from fish families such as Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae, and Muraenolepididae, excluding Alaska Pollock (Theragra chalcogramma). Surimi, a processed fish paste, is characterized by its fine texture and is derived from the mechanical deboning and washing of fish flesh. It serves as a primary ingredient in a wide variety of imitation seafood products.
This category is distinguished from its sibling, "Other," which would encompass minced frozen fish meat from the specified families that does not meet the definition of surimi. The key differentiator lies in the processing and composition of the product; surimi is a specific, refined fish paste, whereas "Other" would include less processed minced fish.
As this is a leaf node within the HTS, there are no further subcategories. Classification under 0304.95.10.05 is therefore definitive for surimi that fits all preceding criteria, including being frozen, minced, and from the stipulated fish families, excluding Alaska Pollock. The determining factors for classification at this level are the form of presentation (minced), its state (frozen), its identity (surimi), and its species origin from the listed families, with the specific exclusion of Alaska Pollock.