HS Code for Frozen herring fillets

The classification of frozen herring fillets is governed by the Harmonized System under code 0304.86. This specific code is nested within Chapter 3, which encompasses fish, crustaceans, molluscs, and other aquatic invertebrates. Heading 0304 is dedicated to fish fillets and other fish meat (whether or not minced), fresh, chilled, or frozen. Within this heading, the 0304.86 subheading specifically identifies frozen fillets of the herring species Clupea harengus and Clupea pallasii. To be classified here, the product must be a fillet, which is defined as the strips of meat cut parallel to the backbone of the fish, consisting of the right or left side, provided that the head, guts, fins, and bones have been removed. The fillets must be frozen to a temperature that ensures the preservation of the product throughout its core. This classification applies regardless of whether the fillets are skin-on or skinless, or whether they have been lightly dusted with flour or breadcrumbs, provided the essential character remains that of a frozen fish fillet. The General Rules of Interpretation (GRI) 1 and 6 are applied to determine this classification, focusing on the terms of the headings and subheadings. The product must not be further prepared than the processes allowed under Chapter 3, such as smoking or cooking, which would shift the classification to Chapter 16.

Products Included

• Frozen Atlantic herring fillets (Clupea harengus)
• Frozen Pacific herring fillets (Clupea pallasii)
• Skinless frozen herring fillets
• Skin-on frozen herring fillets
• Individually Quick Frozen (IQF) herring fillets

Common Misclassification

Frozen herring fillets are frequently misclassified under HS code 0303.51, which covers whole frozen herrings. The distinction lies in the processing; 0303 is for whole fish or fish that has been headed and gutted but not filleted. Another common error is using HS code 1604.12, which is for prepared or preserved herrings. If the herring fillets have been pickled, marinated in vinegar, or cooked before freezing, they must be classified under 1604 rather than 0304. Additionally, minced herring meat is classified under 0304.99, not 0304.86, as the latter is strictly for fillets.

FAQ

What is the HS code for frozen herring fillets?

The HS code for frozen herring fillets is 0304.86, specifically covering the species Clupea harengus and Clupea pallasii.

Does this code include smoked herring?

No, smoked herring fillets, even if frozen, are classified under heading 0305, which specifically covers smoked, dried, salted, or brined fish.