0305.71.00.00 - Shark fins

This category specifically covers shark fins intended for consumption or other commercial purposes. It encompasses both dried and salted shark fins, as well as those preserved in brine. The key differentiator is the focus on the fins of sharks as a distinct product within the broader category of edible fish offal.

It is important to distinguish this heading from its siblings. While 0305.72.00.00 covers fish heads, tails, and maws, and 0305.79.00.00 includes other miscellaneous edible fish offal, this heading is exclusively for shark fins. The material is derived solely from sharks, and the classification is based on the specific anatomical part.

As this is a leaf node in the HTS classification system, there are no further subdivisions under 0305.71.00.00. Therefore, any product meeting the description of shark fins, whether dried, salted, or in brine, will be classified directly under this code. Classification relies on the accurate identification of the product as originating from shark fins and its state of preservation.