HS Code for Frozen cod fillets

Frozen cod fillets are classified under HS code 0304.71. This classification is part of heading 0304, which encompasses fish fillets and other fish meat, whether or not minced, provided they are fresh, chilled, or frozen. For a product to fall under 0304.71, it must be a fillet—defined as a strip of meat cut parallel to the backbone of the fish—and it must belong to the Gadus genus (Atlantic, Pacific, or Greenland cod). The freezing process must be sufficient to preserve the product for long-term transport. This specific code is used by customs authorities to monitor the trade of processed whitefish. Because fillets represent a higher level of processing than whole fish, they are subject to different sanitary and phytosanitary (SPS) measures and often different duty structures than whole frozen fish classified in heading 0303.

Products Included

• Frozen Atlantic cod fillets, skin-on or skinless
• Frozen Pacific cod fillets, individually quick frozen (IQF)
• Frozen blocks of cod fillets
• Frozen Greenland cod fillets

Common Misclassification

The most common misclassification occurs with HS code 0303.63, which is for whole frozen cod. Another frequent error is using HS code 0304.95, which is for frozen meat of cod that is not in fillet form (such as minced fish or bits). Furthermore, fresh or chilled cod fillets are classified under 0304.44, and should not be confused with the frozen variety under 0304.71.

FAQ

What is the HS code for Frozen cod fillets?

The HS code for frozen fillets of cod (Gadus morhua, Gadus ogac, and Gadus macrocephalus) is 0304.71.

Are breaded cod fillets covered under this code?

No, breaded or battered fish fillets are considered prepared or preserved and are typically classified under heading 1604 rather than Chapter 3.