HS Code for Frozen pollock fillets

Frozen Alaska pollock fillets are classified under HS code 0304.75. Heading 0304 covers fish fillets and other fish meat (whether or not minced), fresh, chilled, or frozen. This heading is distinct from 0303, which covers whole frozen fish. Subheading 0304.75 is specific to frozen fillets of Alaska pollock (Theragra chalcogramma, also known as Gadus chalcogrammus). The classification is based on the specific cut (fillet) and the species. A fillet consists of the strips of meat cut parallel to the backbone of the fish. These may be skinless or skin-on, and may have bones removed. The frozen state is a requirement for this specific code. Under GRI 1 and 6, the precise species identification is mandatory for correct sub-heading selection. Alaska pollock is a major commercial species, and its fillets are often traded in blocks or as individually quick frozen (IQF) pieces.

Products Included

• Frozen Alaska pollock fillets (skinless or skin-on)
• IQF (Individually Quick Frozen) Alaska pollock fillets
• Frozen Alaska pollock fillet blocks (PBO - Pin Bone Out)
• Frozen Alaska pollock fillet blocks (PBI - Pin Bone In)
• Deep-skinned frozen Alaska pollock fillets

Common Misclassification

A frequent misclassification is HS code 0303.67, which is for whole frozen Alaska pollock. If the fish has been filleted, it must move to 0304. Another common error is using 0304.79, which is a residual category for "Other" frozen fish fillets in the cod family. Since Alaska pollock has its own specific code (0304.75), using the "Other" category is incorrect. Additionally, if the pollock fillets are breaded or battered, they are no longer classified in Chapter 3 and must be moved to HS code 1604.19 as prepared fish. Surimi made from pollock is also classified elsewhere, specifically under 0304.94.

FAQ

What is the HS code for frozen Alaska pollock fillets?

The specific HS code for frozen Alaska pollock fillets is 0304.75.

What code is used if the pollock fillets are breaded?

Breaded or battered pollock fillets are classified as prepared fish under HS code 1604.19, not 0304.75.