0305.39.61.80 - Other
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | 2.2¢/kg |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This category, 0305.39.61.80, encompasses fish fillets that have been dried, salted, or preserved in brine, but importantly, have not undergone any smoking process. This classification specifically applies to fillets of fish species not otherwise specified within this sub-heading.
The distinguishing factor for this category lies in the exclusion of smoked fish. While other subcategories under 0305.39.61 might specify particular fish types (such as herring, 0305.39.61.10), this "Other" category serves as a residual for dried, salted, or brined fish fillets that do not fit those specific enumerations. The primary focus remains on the preservation method (drying, salting, brining) and the form (fillets).
As this is a leaf node, there are no further subcategories. Therefore, classification within this code is determined by the absence of specific fish species enumeration within the sibling categories and the confirmation that the product consists of dried, salted, or brined fish fillets that are not smoked. Examples could include fillets of cod, pollock, or hake prepared in these manners, provided they are not smoked.