HS Code for Fresh sole

Fresh sole is classified under HS code 0302.23 because it falls within Chapter 3, which covers fish and crustaceans, molluscs, and other aquatic invertebrates. Specifically, heading 0302 is reserved for fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304. Within this heading, the classification is further refined by the biological characteristics of the fish. Sole belongs to the Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae, and Citharidae families, which are categorized as flat fish. Subheading 0302.23 is specifically designated for the genus Solea. To qualify for this code, the fish must be presented whole, or with the head, tail, and guts removed, but it must not be filleted. The term 'fresh or chilled' implies that the product has been kept at a temperature near 0°C (32°F) without being frozen. This classification follows the General Rules of Interpretation (GRI) 1 and 6, ensuring that the product is identified by its specific genus and state of preservation.

Products Included

• Whole fresh sole (Solea spp.)
• Chilled sole, gutted and scaled
• Fresh sole with head and fins removed
• Chilled sole packed in ice for transport
• Solea solea (Common sole) in fresh state

Common Misclassification

A frequent error in classifying sole involves confusing it with other flatfish under different subheadings. For instance, Atlantic halibut is classified under 0302.21, and plaice is under 0302.22. If the sole has been frozen, it must be moved to heading 0303, specifically 0303.33. Furthermore, if the sole has been processed into fillets, it is no longer eligible for 0302.23 and must be classified under 0304.43 (fresh fillets) or 0304.83 (frozen fillets). Importers often mistake 'chilled' for 'frozen' in documentation, which leads to incorrect application of Chapter 3 subheadings.

FAQ

What is the HS code for fresh sole?

The specific HS code for fresh or chilled sole (Solea spp.) is 0302.23.

Does this code include frozen sole fillets?

No, frozen sole fillets are classified under HS code 0304.83. HS code 0302.23 is strictly for fresh or chilled fish in whole or gutted form.