HS Code for Frozen Alaska pollock fillets

HS code 0304.75 specifically covers frozen fillets of Alaska Pollock (Theragra chalcogramma). Fillets are defined in the Harmonized System as the strips of meat cut parallel to the backbone of the fish, consisting of the right or left side, provided the head, viscera, fins, and bones have been removed. The classification is species-specific, targeting the Alaska Pollock, which is a major commodity in the global whitefish trade. Unlike minced meat or surimi, fillets must maintain their structural integrity as a single cut of meat. The 'frozen' designation requires that the product has been subjected to temperatures well below the freezing point of water, ensuring the preservation of the meat for long-distance transport. This classification is distinct from fresh or chilled fillets, which are found under heading 0304.4x. Proper documentation must verify that the fillets have not been breaded, battered, or pre-cooked, as such preparations would move the product into Chapter 16, which covers prepared or preserved fish. The presence of the skin or small pin-bones does not necessarily disqualify the product from being classified as a fillet, provided the primary form remains a strip of flesh. This code is essential for customs authorities to monitor the trade of one of the world's most harvested food fish species and to apply the correct tariff rates, which may differ significantly from those applied to whole fish or minced products.

Products Included

• Frozen skinless Alaska Pollock fillets
• Frozen skin-on Alaska Pollock fillets
• Deep-skinned Alaska Pollock fillets
• Individual Quick Frozen (IQF) Pollock fillets
• PBO (Pin-bone out) and PBI (Pin-bone in) Pollock fillets

Common Misclassification

The most common misclassification occurs with HS code 0304.94, which is for minced Pollock meat. Another common error is using 0303.67, which is for whole frozen Alaska Pollock. If the fillets are breaded or battered, they must be classified under 1604.19 rather than 0304.75.

FAQ

What is the HS code for Frozen Alaska pollock fillets?

The HS code for frozen Alaska pollock fillets is 0304.75.

Can frozen Pollock blocks be classified here?

Yes, if the blocks consist of whole fillets pressed together, they are classified under 0304.75. However, if the blocks consist of minced meat, they fall under 0304.94.