HS Code for Fresh flatfish fillets

HS code 0304.43 is the specific classification for fresh or chilled fillets of flatfish. In the context of the Harmonized System, a fillet is defined as a strip of meat cut parallel to the fish's backbone, representing the most significant edible portion of the fish. This code covers fillets from all families of flatfish, including Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae, and Citharidae. The distinction between heading 0302 (whole fish) and 0304 (fillets and other fish meat) is fundamental to fish classification. To remain under 0304.43, the fillets must be fresh or chilled; they may be skin-on or skin-off, but they must not have been frozen. This classification is vital for the seafood industry as it distinguishes high-value processed meat from whole fish, which has different logistical and regulatory requirements.

Products Included

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

Common Misclassification

The most frequent error is misclassifying these fillets under 0302.29, which is for whole or gutted fresh flatfish. Another common mistake is using 0304.83, which is the code for frozen flatfish fillets; the temperature state at the time of customs entry is the deciding factor. Additionally, if the fish meat is minced or not in fillet form, it may be incorrectly placed here instead of 0304.59 (other fresh fish meat).

FAQ

What is the HS code for fresh flatfish fillets?

The HS code for fresh or chilled fillets of flatfish is 0304.43.

Does this code include frozen fillets?

No, frozen flatfish fillets are classified under HS code 0304.83. Heading 0304.43 is exclusively for fresh or chilled presentations.