HS Code for Frozen ray fillets

Frozen ray fillets are classified under HS code 0304.88. This classification is determined by Chapter 3 (Fish and Crustaceans) and heading 0304, which is dedicated to fish fillets and other fish meat (whether or not minced), fresh, chilled, or frozen. A 'fillet' is defined in the Explanatory Notes to the HS as a strip of meat cut parallel to the backbone of the fish. For rays and skates, which have a cartilaginous structure rather than a traditional bony skeleton, the 'wings' or meat sections removed from the central cartilage are treated as fillets. Subheading 0304.88 is a specific category that groups together frozen fillets of dogfish, other sharks, rays, and skates (family Rajidae). The classification depends on two factors: the biological family of the fish and the fact that the meat has been separated from the main body/cartilage. The product must be frozen to qualify for this specific subheading.

Products Included

• Frozen ray wings (filleted)
• Frozen skate fillets
• Frozen skinless ray fillets
• Frozen portions of ray meat removed from the cartilage

Common Misclassification

Frozen ray fillets are often confused with HS code 0303.82, which covers whole or gutted frozen rays and skates. If the ray is shipped whole or merely gutted without the meat being removed as fillets, 0303.82 is the correct code. Another misclassification is 0304.89, which is a 'basket' category for other frozen fish fillets. Because rays and skates have their own specific subheading (0304.88), using the general 'other' category is an error. Finally, if the fillets are dried or salted rather than frozen, they would move to heading 0305.

FAQ

What is the HS code for frozen ray fillets?

The HS code for frozen fillets of rays and skates is 0304.88.

Are ray wings classified as fillets?

Yes, in the context of the HS, ray wings that have been removed from the central body are classified as fillets under 0304.88.