HS Code for Frozen toothfish fillets

Frozen toothfish fillets are classified under HS code 0304.85 according to the Harmonized System's General Interpretative Rules (GRI) 1 and 6. This classification is determined by the product's state (frozen), its form (fillets), and its biological genus (Dissostichus). Heading 0304 specifically covers fish fillets and other fish meat, whether or not minced, but excludes whole fish or fish in pieces that are not fillets. For a product to be classified as a fillet, it must consist of the longitudinal slices of flesh removed from the carcass parallel to the backbone. The freezing process must be sufficient to preserve the product for long-term storage, typically requiring temperatures below -18 degrees Celsius. This specific subheading ensures that high-value toothfish species are tracked accurately for conservation and trade monitoring purposes, distinguishing them from other white-fleshed fish fillets.

Products Included

• Frozen Patagonian toothfish fillets (Dissostichus eleginoides)
• Frozen Antarctic toothfish fillets (Dissostichus mawsoni)
• Skin-on or skinless frozen toothfish fillets
• Deep-skinned frozen toothfish fillets
• Individually Quick Frozen (IQF) toothfish fillets

Common Misclassification

A frequent error involves confusing 0304.85 with HS code 0304.92. While both involve frozen toothfish, 0304.92 is reserved for fish meat that is not in fillet form, such as minced meat or blocks of trimmings. Additionally, whole or headed and gutted (H&G) frozen toothfish should be classified under 0303.83, as heading 0303 is for whole frozen fish. Importers also occasionally mistake fresh or chilled toothfish fillets for frozen ones; fresh fillets belong under 0304.46.

FAQ

What is the HS code for frozen toothfish fillets?

The HS code for frozen toothfish fillets is 0304.85, which specifically covers fillets of the genus Dissostichus.

Does this code include smoked toothfish?

No, smoked fish is generally classified under heading 0305, specifically 0305.49 for species not elsewhere specified, provided the smoking process has cooked or preserved the fish beyond simple freezing.