HS Code for Chilled flatfish fillets

Chilled flatfish fillets are classified under HS code 0304.43. This classification is governed by Chapter 3 of the Harmonized System. Heading 0304 is specifically designated for fish fillets and other fish meat (whether or not minced), fresh, chilled, or frozen. Within this heading, the 0304.4x series is reserved for fresh or chilled fillets. Subheading 0304.43 specifically identifies fillets from flatfish belonging to the families Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae, and Citharidae. A fillet is defined as a strip of meat cut parallel to the backbone of the fish. The \"chilled\" designation requires the product to be kept at a low temperature without reaching a frozen state, which is a critical distinction for both shelf-life and customs valuation.

Products Included

• Chilled Halibut fillets
• Chilled Plaice fillets
• Chilled Sole fillets
• Chilled Turbot fillets
• Chilled Flounder fillets
• Chilled Brill fillets

Common Misclassification

The most common misclassification is confusing chilled fillets (0304.43) with frozen fillets, which are classified under 0304.83. Another error involves classifying whole or gutted chilled flatfish under this code; whole fish belong in heading 0302 (specifically 0302.21 to 0302.29). Additionally, if the fish meat is minced rather than filleted, it may fall under 0304.59, even if it is from a flatfish species.

FAQ

What is the HS code for fresh halibut fillets?

Fresh or chilled halibut fillets are classified under HS code 0304.43.

How does this differ from HS code 0302.21?

HS code 0302.21 is for whole or gutted fresh/chilled halibut, whereas 0304.43 is specifically for the fillets cut from the fish.