HS Code for Fresh eel fillets

Fresh or chilled eel fillets are classified under HS code 0304.39. This code is situated within Chapter 3 (Fish and crustaceans) and heading 0304, which covers fish fillets and other fish meat, whether or not minced. The Harmonized System distinguishes between whole fish (heading 0302/0303) and fillets (heading 0304). A fillet is defined as a strip of meat cut parallel to the backbone, representing the side of the fish with bones and viscera removed. Subheading 0304.39 specifically includes fillets of carp, eels (Anguilla spp.), and snakeheads. To qualify for this code, the fillets must be fresh or chilled, meaning they are maintained at a temperature near freezing but have not been frozen. This classification is critical for ensuring food safety standards and applying correct tariffs, as fillets are considered a higher-value processed product compared to whole fish. The species must be specifically identified as Anguilla spp. to fit within this subheading.

Products Included

• Fresh European eel fillets (Anguilla anguilla)
• Chilled Japanese eel fillets (Anguilla japonica)
• Fresh American eel fillets (Anguilla rostrata)
• Chilled skin-on or skin-off eel fillets

Common Misclassification

Eel fillets are often misclassified under 0304.51, which is for eel meat that is not in fillet form (such as minced meat). Another common error is using 0303.89 for frozen eels; if the fillets are frozen, they must move to the frozen subheadings of 0304, specifically 0304.89. Furthermore, smoked eel is classified under 0305.44, even if it is presented as a fillet, because the smoking process takes precedence over the fillet form in the HS hierarchy.

FAQ

What is the HS code for fresh eel fillets?

The HS code for fresh or chilled eel fillets is 0304.39.

Is smoked eel included in 0304.39?

No, smoked eel is classified under HS code 0305.44, as smoking is a preservation method that changes the classification.