HS Code for Fish roe

The classification of fish roe under HS code 0305.20 is determined by the specific state of the product and the preservation methods employed. Chapter 3 of the Harmonized System encompasses fish and crustaceans, molluscs, and other aquatic invertebrates. Within this chapter, heading 0305 is reserved for fish that has been dried, salted, or in brine, as well as smoked fish, whether or not cooked before or during the smoking process. Subheading 0305.20 specifically identifies livers, roes, and milt of fish that have undergone these specific preservation processes. To qualify for this code, the roe must not be prepared or preserved in a manner that would classify it as caviar or caviar substitutes, which are found in Chapter 16. The classification relies on General Interpretative Rule (GRI) 1, which dictates that classification is determined by the terms of the headings and any relative section or chapter notes. Since 0305.20 explicitly mentions dried, salted, or brined roes, it takes precedence over more general categories. The processing must be sufficient to ensure preservation but must not involve the addition of other ingredients like oils, sauces, or extensive seasonings that would transform the product into a prepared foodstuff. This code is essential for traders dealing in traditional preserved seafood products that are not yet fully processed into gourmet caviar.

Products Included

• Salted salmon roe intended for further processing
• Dried cod roe used in traditional Mediterranean or Asian cuisine
• Smoked herring roe
• Fish milt preserved in brine
• Livers of fish, dried or salted

Common Misclassification

Fish roe is frequently misclassified under HS code 1604.31 or 1604.32. These codes are specifically for caviar and caviar substitutes that have been prepared or preserved beyond simple salting or drying, such as being seasoned, flavored, or packaged for retail as a finished delicacy. Additionally, fresh or chilled roe should be classified under 0302.91, while frozen roe falls under 0303.91.

FAQ

What is the HS code for fish roe?

The HS code for fish roe that has been dried, salted, smoked, or kept in brine is 0305.20. If the roe is fresh, chilled, or frozen, different subheadings in Chapter 03 apply.

What is the difference between 0305.20 and 1604.31?

Code 0305.20 is for roe preserved by basic methods like salting or drying, whereas 1604.31 is specifically for Sturgeon caviar that has been fully prepared as a food product.