0307.43.00.10 - Fillets

This HTS category, 0307.43.00.10, specifically classifies fillets derived from cuttlefish and squid that have been frozen. This designation applies to the flesh of these cephalopods that has been separated from the bone and outer skin, and then subjected to a freezing process. The "fillets" aspect indicates a preparation method where the meat is cut into specific shapes, typically for ease of handling, cooking, and consumption.

This category is distinct from other potential classifications within the broader "cuttle fish and squid" grouping. For instance, it is differentiated from whole or simply cut pieces of squid and cuttlefish that are also frozen, as this code focuses exclusively on the prepared fillet form. Furthermore, it is distinct from any other forms of processed cuttlefish and squid, such as dried, salted, or smoked preparations.

As this is a leaf node, there are no further subcategories within this specific HTS code. Therefore, classification under 0307.43.00.10 relies on confirming that the product is indeed a frozen fillet of squid or cuttlefish, based on its physical form and processing. The primary classification criteria revolve around the species of cephalopod, the state of preservation (frozen), and the specific preparation (fillets).