HS Code for Chilled toothfish fillets

The classification of chilled toothfish fillets is governed by the General Rules for the Interpretation of the Harmonized System (GRI). Specifically, GRI 1 dictates that classification is determined by the terms of the headings and any relative section or chapter notes. Chapter 3 covers fish and crustaceans, molluscs, and other aquatic invertebrates. Within this chapter, heading 0304 is reserved for fish fillets and other fish meat (whether or not minced), fresh, chilled, or frozen. To arrive at the specific code 0304.46, one must distinguish between the state of the product (fresh or chilled versus frozen) and the specific species. The term "fillets" refers to the strips of meat cut parallel to the backbone of the fish, which may consist of the right or left side, provided the head, viscera, fins, and bones have been removed. For the Dissostichus species, commonly known as Patagonian or Antarctic toothfish, the Harmonized System provides a specific subheading under the fresh or chilled category. This level of specificity ensures that trade statistics and customs duties are applied accurately to these high-value species, which are often subject to strict environmental regulations and catch documentation schemes like those managed by CCAMLR. The product must be maintained at a temperature above freezing, typically between 0 and 4 degrees Celsius, to qualify as chilled. Furthermore, the fillets may be presented with or without skin, and they may be scaled or deboned, provided they retain the character of a fillet.

Products Included

• Fresh Patagonian toothfish fillets (Dissostichus eleginoides)
• Chilled Antarctic toothfish fillets (Dissostichus mawsoni)
• Skin-on or skinless fresh toothfish fillets
• Deboned chilled toothfish fillets
• Individually wrapped chilled toothfish fillets for retail

Common Misclassification

A frequent error involves confusing 0304.46 with 0304.55, which covers toothfish meat that is not in fillet form, such as minced meat or trimmings. Additionally, if the fillets are frozen rather than chilled, they must be classified under 0304.85. Importers also occasionally use 0303.83, but that code is strictly for whole frozen toothfish, not fillets.

FAQ

What is the HS code for chilled toothfish fillets?

The HS code for fresh or chilled toothfish fillets is 0304.46.

Does this code include frozen toothfish fillets?

No, frozen toothfish fillets are classified under HS code 0304.85. The 0304.46 code is strictly for fresh or chilled products.