HS Code for Frozen flatfish fillets

Frozen flatfish fillets are classified under HS code 0304.83 according to the General Rules of Interpretation (GRI) 1 and 6. Chapter 03 covers fish and crustaceans, while heading 0304 specifically addresses fish fillets and other fish meat, whether or not minced, fresh, chilled, or frozen. The classification process begins by identifying the state of the product; since these are fillets and are frozen, they fall under the 0304 heading. Within this heading, the code is further refined by the species of fish. Subheading 0304.83 is reserved for flatfish, which includes families such as Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae, and Citharidae. The classification is determined by the biological family of the fish and the physical form of the cut, ensuring that the product is a fillet (a longitudinal slice of fish meat) rather than a whole fish or a block of minced meat. The freezing process must be the primary method of preservation to maintain this classification.

Products Included

• Frozen Atlantic halibut fillets
• Frozen Pacific halibut fillets
• Frozen plaice fillets
• Frozen sole fillets (Solea spp.)
• Frozen turbot fillets
• Frozen flounder fillets
• Frozen tongue-sole fillets

Common Misclassification

A frequent error in classifying these products involves confusing them with whole frozen fish under heading 0303. Specifically, whole frozen flatfish are classified under 0303.31 through 0303.39. If the fish is merely headed and gutted but not filleted, it remains in 0303. Additionally, if the fillets are breaded or pre-cooked, they must be moved to Chapter 16, specifically 1604.19, as they are then considered prepared or preserved fish. Another common mistake is using 0304.81, which is reserved for Pacific salmon, or 0304.82 for Atlantic and Danube salmon.

FAQ

What is the HS code for frozen flatfish fillets?

The primary HS code for frozen flatfish fillets is 0304.83, which covers various species including halibut, plaice, and sole.

Does this code include breaded fish fillets?

No, breaded or battered fish fillets are classified under HS code 1604.19 because the addition of breading constitutes a preparation beyond simple freezing.