0304.99.11.90 - Tuna [of genus Thunnus and of fish of the genus Euthynnus(Katsuwonus) pelamis] 🖩
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, 0304.99.11.90, specifically classifies frozen tuna, encompassing species within the genus *Thunnus* and *Euthynnus (Katsuwonus) pelamis*. These are the fish commonly recognized as tuna and skipjack, provided they are presented as fillets or other meat, whether or not minced, and are frozen. The "other, frozen" and "other" designations at preceding levels indicate that these products are not specifically categorized under more granular subheadings within the broader category of frozen fish meat.
This classification is distinguished from its sibling category, 0304.99.11.84 ("Fresh-water"), by its sole focus on saltwater fish of the tuna species. The term "other" at this level signifies that these frozen tuna products do not fall into any more specific designations within the broader "other, frozen" classification, such as specific types of packaging or preparation methods that might warrant a separate code.
As a leaf node, this category has no further subcategories. Therefore, the classification is complete at this level, identifying frozen tuna fillets and meat as distinct from other frozen fish meat or freshwater varieties. Classification for goods falling under this code will rely on ensuring the product is indeed frozen tuna of the specified genera and meets the general criteria of being fish fillets or meat, whether minced or not, and is presented in a manner consistent with the preceding "in bulk or in immediate containers weighing with their contents over 6.8 kg each" and subsequent "other" classifications.