0304.95.10.20 - Cod 🖩
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, 0304.95.10.20, specifically classifies frozen cod fillets and other cod meat. The "Cod" designation indicates that the primary species of fish falling under this classification is from the Gadidae family, commonly known as cod. These products are prepared as fillets or other forms of meat, which can include minced meat, and are presented in a frozen state. The preceding classification levels establish that these are not whole fish but rather processed portions.
Distinguishing this category from its siblings, 0304.95.10.25 (Haddock) and 0304.95.10.30 (Pollock), relies on the specific species of fish. While all may be presented as frozen fillets or meat and fall under the broader "Other" frozen fish category from specific families, the key differentiator here is the identification of the fish as cod. The category 0304.95.10.90, "Other," serves as a residual category for other fish species within the specified families that are not individually listed.
As this is a leaf node in the HTS structure, there are no further subcategories to introduce. Classification decisions within this code will therefore depend on confirming that the product meets all the preceding criteria: being fish meat (fillets or minced), frozen, originating from the specified families, and specifically identified as cod. The packaging requirement, where the immediate containers weigh over 6.8 kg, is also a critical factor in its correct placement.