Product classification

HS code for Frozen skate fillets: 0304.88

Fish fillets, frozen, dogfish, other sharks, rays and skates (Rajidae).

Classification of frozen skate fillets under HS 0304.88

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 filletโ€”defined as a strip of meat cut parallel to the backboneโ€”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.

Covers
  • Frozen skate wings (filleted)
  • Frozen ray fillets
  • Frozen dogfish fillets
  • Frozen shark fillets (excluding specific species if listed elsewhere)
Also under 0304.88
  • Young's Seafood (Skate Wings)
  • Pescanova (Dogfish Fillets)
  • various local fishmongers (Ray Fillets)
  • Icelandic Seafarms (Skate Fillets)

Codes often confused with 0304.88

Common mistake. 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.

Top exporters and importers of HS 030488 (the code used for frozen skate fillets), 2025

In 2025, the largest exporter of HS 030488 (the code used for frozen skate fillets) in UN Comtrade data was New Zealand, with 44% of world exports; the largest importer in UN Comtrade data was Australia, with 53% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.

Figures cover everything classified under HS 030488, not only frozen skate fillets.

Top exporters 2025 ยท share of world exports

  1. 1 New Zealand $7.2M
  2. 2 Spain $2.8M
  3. 3 United States $2.2M

World total: $17M Reported figures on UN Comtrade โ†—

Top importers 2025 ยท share of world imports

  1. 1 Australia $9.7M
  2. 2 France $1.9M
  3. 3 Brazil $1.6M

World total: $18M Reported figures on UN Comtrade โ†—

How these figures are built

109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).

Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.

Brazil NCM codes for frozen skate fillets

Brazil splits HS 0304.88 into 2 NCM codes. Pick the one that matches your product:

Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.

Questions about frozen skate fillets

What is the HS code for Frozen skate fillets?

The HS code for Frozen skate fillets is 030488 (Fish fillets; frozen, dogfish, other sharks, rays and skates (Rajidae)). The HS code for frozen skate fillets (and ray fillets) is 0304.88.

How do I classify Frozen skate fillets for customs?

Frozen skate fillets is classified under HS code 030488 โ€” Fish fillets; frozen, dogfish, other sharks, rays and skates (Rajidae). This is a 6-digit subheading level code.

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.

Which countries are the top exporters of frozen skate fillets (HS 030488)?

In 2025, the top exporters of HS 030488 (the code used for frozen skate fillets) in UN Comtrade data were New Zealand ($7.2M, 44% of world exports), Spain ($2.8M) and the United States ($2.2M). World exports came to about $17M, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.

Which countries are the top importers of frozen skate fillets (HS 030488)?

In 2025, the top importers of HS 030488 (the code used for frozen skate fillets) in UN Comtrade data were Australia ($9.7M, 53% of world imports), France ($1.9M) and Brazil ($1.6M). World imports came to about $18M, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.

Is the HS code for Frozen skate fillets the same in all countries?

The base HS code 030488 for Frozen skate fillets is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.

What is the NCM code for frozen skate fillets in Brazil?

Brazil splits HS 030488 into 2 NCM codes, so the right one for frozen skate fillets depends on the product's details: 0304.88.10 (Frozen blue shark fillets), 0304.88.90 (Other frozen dogfish, shark and ray fillets).