HS Code for Frozen skate fillets

Frozen skate fillets are classified under HS code 0304.88. This code is situated within Chapter 3 of the Harmonized System, which covers fish and aquatic invertebrates. Heading 0304 is reserved for fish fillets and other fish meat, whether or not minced, in fresh, chilled, or frozen states. Subheading 0304.88 is a specific category that groups together the frozen fillets of dogfish, other sharks, rays, and skates (belonging to the family Rajidae). The classification is based on the presentation of the product as a fillet—defined as a strip of meat cut parallel to the backbone—and the preservation method of freezing. For skates and rays, this often includes "wings" that have been filleted or prepared as meat portions without the central skeletal structure. The species identification (Rajidae) is critical for ensuring the product is not placed in the general "other" category of 0304.89.

Products Included

• Frozen skate wings (filleted)
• Frozen ray fillets
• Frozen dogfish fillets
• Frozen shark fillets (excluding specific species if listed elsewhere)

Common Misclassification

The most common misclassification is using HS code 0303.82, which is for whole frozen rays and skates. If the fish is not filleted, it belongs in 0303. Another error is using 0304.89, which is the residual category for "other" fish fillets. Because skates and rays are explicitly mentioned in 0304.88, using the general 0304.89 code is incorrect. Additionally, if the skate fillets are dried, salted, or in brine, they would move to heading 0305.

FAQ

What is the HS code for frozen skate fillets?

The HS code for frozen skate fillets (and ray fillets) is 0304.88.

Are skate wings classified under this code?

Yes, if the skate wings are presented as fillets (meat removed from the cartilage), they are classified under 0304.88. If they are whole wings with bone/cartilage, they may be classified under 0303.82.