HS Code for Frozen fish meat

HS code 0304.99 pertains to frozen fish meat that is not in the form of fillets. According to the Explanatory Notes to the Harmonized System, fish fillets are strips of meat cut parallel to the backbone, whereas 'fish meat' under 0304.99 typically refers to minced fish or meat that has been separated from the bones through mechanical means, often resulting in a non-structured mass. This code is a residual category for frozen fish meat that is not specifically identified in subheadings 0304.91 through 0304.98 (which cover species like swordfish or tilapia). The freezing process is a mandatory condition for this classification, distinguishing it from fresh or chilled minced meat found in heading 0304.41-0304.59. This category is frequently used for industrial blocks of minced fish, which serve as the primary raw material for secondary processed products like fish fingers, fish cakes, and certain types of surimi. It is important to distinguish this from 'prepared' fish; if the minced meat has been seasoned, breaded, or partially cooked, it must be classified under heading 1604. Accurate use of 0304.99 is essential for manufacturers who import bulk raw materials for further processing, as it carries different regulatory and duty implications compared to whole fish or finished fillets.

Products Included

• Frozen minced whitefish
• Frozen fish meat blocks (non-fillet)
• Frozen mechanically separated fish meat
• Frozen surimi base (unflavored and unseasoned)
• Frozen fish meat scraps (edible)

Common Misclassification

HS code 0304.99 is often confused with the fillet codes in the 0304.61 to 0304.89 range. The key difference is that fillets must be recognizable strips of meat, while 0304.99 is for minced or non-structured meat. Another common misclassification occurs with 1604.20, which covers other prepared or preserved fish. If the frozen fish meat has been mixed with flour, spices, or other ingredients to make a paste or surimi preparation, it belongs in 1604. Additionally, whole frozen fish (even if headed and gutted) must stay in heading 0303 and should not be classified as fish meat under 0304.

FAQ

What is the HS code for frozen minced fish?

Frozen minced fish is classified under HS code 0304.99, provided it is not seasoned or further prepared. If it is seasoned, it moves to chapter 16.

Can fish fillets be classified under 0304.99?

No, fish fillets have specific codes based on their species within the 0304.61 to 0304.89 range. 0304.99 is reserved for fish meat that is not in fillet form, such as minced meat.