HS Code for Dried fish fillets

Dried fish fillets are classified under HS code 0305.39. This classification falls under Chapter 3 of the Harmonized System, which encompasses fish and aquatic invertebrates. Heading 0305 specifically covers fish that is dried, salted, or in brine. Subheading 0305.39 is designated for fish fillets that have undergone these preservation methods but have not been smoked. According to the HS Explanatory Notes, fillets are defined as strips of meat cut parallel to the backbone, where the head, fins, and bones have been removed. The distinction between a whole dried fish and a dried fillet is critical for legal classification. To remain under this code, the fillets must not be further prepared; for example, they should not be battered, breaded, or fully cooked. This code ensures that customs authorities can distinguish between raw preserved ingredients and processed food preparations, which often carry different duty rates and import restrictions.

Products Included

• Dried cod fillets
• Dried pollock fillets
• Salted and dried snapper fillets
• Dried salmon strips (non-smoked)
• Dried hake fillets

Common Misclassification

The most common misclassification occurs with HS code 0305.59, which is for whole dried fish or pieces that are not fillets. Another frequent error is using HS code 0305.41 or 0305.49, which are reserved for smoked fish. If the dried fillets have been smoked, they must be classified under the smoked fish subheadings. Furthermore, if the fillets are seasoned and sold as a ready-to-eat snack (like fish jerky), they may fall under 1604.19.

FAQ

What is the HS code for dried fish fillets?

Dried fish fillets that are not smoked are classified under HS code 0305.39.

Can dried fillets be salted under this code?

Yes, HS code 0305.39 covers fillets that are dried, salted, or in brine, as long as they are not smoked.