HS Code for Frozen saithe fillets

Frozen saithe fillets are classified under HS code 0304.73. This classification follows the General Rules for the Interpretation of the Harmonized System (GRI). Chapter 3 covers fish, and heading 0304 specifically addresses fish fillets and other fish meat (whether or not minced), fresh, chilled, or frozen. Within this heading, the code 0304.73 is specifically allocated to frozen fillets of coalfish, which is the common name for Pollachius virens, also known as saithe. The classification is based on three primary factors: the state of the fish (filleted), the preservation method (frozen), and the species (Pollachius virens). Fillets are defined as the strips of meat cut parallel to the backbone of the fish, consisting of the right or left side, provided the head, viscera, and fins have been removed. This code is distinct from those for whole fish or fish blocks that have been minced.

Products Included

• Frozen skinless saithe fillets
• Frozen skin-on saithe fillets
• Frozen Pollachius virens fillets
• Individually Quick Frozen (IQF) saithe fillets
• Interleaved frozen saithe fillets

Common Misclassification

Saithe fillets are often misclassified under 0304.71, which is the code for Atlantic cod (Gadus morhua) fillets, due to their similar appearance and use in the frozen food industry. They may also be confused with 0304.72 (Haddock fillets). Furthermore, if the saithe is frozen whole rather than filleted, it must be classified under 0303.66. If the fillets are breaded or battered, they are no longer classified in Chapter 3 and must be moved to Chapter 16, specifically 1604.19, as they are considered prepared or preserved fish.

FAQ

What is the HS code for frozen saithe fillets?

The specific HS code for frozen saithe (coalfish) fillets is 0304.73.

Are breaded saithe fillets included in this code?

No, breaded or battered saithe fillets are classified under HS code 1604.19 as prepared fish products, not under Chapter 3.