0307.32.00.00 - Frozen 🖩
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 | Free |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 0307.32.00.00, specifically classifies frozen mussels. It encompasses all forms of mussels (of the genera *Mytilus* and *Perna*) that have undergone a freezing process for preservation. This includes mussels that are individually quick frozen (IQF), block frozen, or otherwise preserved through freezing, regardless of whether they are presented whole, shucked, or processed in any way prior to freezing, as long as their primary state is frozen.
It is crucial to distinguish this category from its sibling, 0307.31.00, which covers mussels that are live, fresh, or chilled. The key differentiator here is the presence of freezing. Mussels classified under 0307.32.00.00 must have been subjected to a freezing process that lowers their temperature to below the freezing point of water, thereby preserving them. The "Other" category, 0307.39.01.00, is reserved for mussels that do not fit into the live, fresh, chilled, or frozen classifications, typically covering items like dried or salted mussels.
As this is a leaf node within the HTS structure, there are no further subcategories branching from 0307.32.00.00. Therefore, all frozen mussels, irrespective of their specific preparation or presentation beyond being frozen, will fall under this single classification code. Classification at this level relies solely on the definitive characteristic of being frozen, distinguishing it from the other states of preservation for mussels.