HS Code for Frozen eel fillets

Frozen eel fillets are classified under HS code 0304.69. This classification is governed by the Harmonized System's Chapter 3, which encompasses fish and aquatic invertebrates. Heading 0304 is specifically reserved for fish fillets and other fish meat, whether or not minced, provided they are fresh, chilled, or frozen. The sub-heading 0304.69 is a specific category for frozen fillets of various species, including eels of the genus Anguilla. A 'fillet' is defined in the Explanatory Notes as a strip of meat cut parallel to the backbone, representing the side of the fish after the head, fins, and bones have been removed. The classification depends on the biological species and the physical form of the product. Because eels are often subject to environmental protections, such as CITES Appendix II for European Eel (Anguilla anguilla), accurate classification under 0304.69 is vital for legal trade and the application of correct duty rates. The product must be frozen to a degree that ensures the core temperature remains well below freezing to qualify for this specific sub-heading.

Products Included

• Frozen skinless eel fillets
• Frozen skin-on eel fillets
• Frozen raw unagi fillets (unseasoned)
• Frozen boneless eel strips

Common Misclassification

Frozen eel fillets are often confused with HS code 0303.24, which covers whole frozen eels (including those with heads and tails). Another common error is using 1604.17, which is for prepared or preserved eel. If the eel has been cooked, smoked, or heavily seasoned (such as Unagi Kabayaki with sauce), it should be classified under Chapter 16 rather than Chapter 3. Smoked eel specifically falls under 0305.44.

FAQ

What is the HS code for frozen eel fillets?

The HS code for frozen eel fillets of the Anguilla species is 0304.69.

Are seasoned eel fillets classified here?

No, if the eel fillets are seasoned, sauced, or pre-cooked (like many frozen unagi products), they are typically classified under HS code 1604.17 as prepared fish.