0305.72.00.00 - Fish heads, tails and maws

This HTS category, 0305.72.00.00, encompasses edible fish parts specifically identified as heads, tails, and maws. These items are considered fish offal, meaning they are parts of the fish that are not typically the main fillet or loin but are still suitable for consumption. The classification applies to these parts regardless of whether they are fresh, chilled, frozen, dried, salted, in brine, or smoked, provided they retain their distinct identity as heads, tails, or maws.

It is important to distinguish this category from its siblings. While both 0305.71.00.00 and 0305.72.00.00 fall under the broader classification of "Fish fins, heads, tails, maws and other edible fish offal," this specific subheading is exclusive to heads, tails, and maws. The sibling category, 0305.71.00.00, is strictly reserved for shark fins, highlighting a specific type of fish offal. The remaining sibling, 0305.79.00.00, serves as a catch-all for other edible fish offal not otherwise specified.

As this is a leaf node, there are no further subcategories. Therefore, classification within 0305.72.00.00 is determined by the item being clearly identifiable as a fish head, a fish tail, or a fish maw, and possessing characteristics of edibility, aligning with the broader provisions of Chapter 3 which deals with fish and crustaceans, molluscs and other aquatic invertebrates.