0307.43.00.60 - Other

This HTS classification covers frozen cuttlefish and squid. This includes whole or processed forms of these cephalopods that have been preserved through freezing. The classification is applicable regardless of whether the cuttlefish or squid are presented in shell, filleted, or in other preparations, provided the primary method of preservation is freezing.

Distinguishing this category from its sibling, "Squid," is crucial. While both relate to squid, this specific subheading is dedicated to the combined category of both cuttlefish *and* squid when frozen. Therefore, goods that are exclusively frozen squid would fall under the sibling category, whereas frozen cuttlefish or a mix of frozen cuttlefish and squid would be classified here.

As a leaf node, this category does not have further subdivisions. Classification within 0307.43.00.60 is determined by the presence of frozen cuttlefish or squid. Careful attention should be paid to the presentation of the product; for example, cuttlefish or squid that have undergone additional processing, such as being canned or prepared in a specific sauce, may be classified under different HTS headings.