HS Code for Frozen toothfish meat

The classification of frozen toothfish meat under HS code 0304.92 is based on the product being fish meat that does not meet the technical definition of a fillet. Under the Harmonized System, heading 0304 is divided into fillets (subheadings 0304.31 through 0304.89) and "other" fish meat (subheadings 0304.91 through 0304.99). Toothfish meat classified here typically includes minced fish, chunks, or blocks of flesh that have been separated from the bone but are not cut into the traditional longitudinal strips known as fillets. The species must belong to the genus Dissostichus. This classification is critical for customs because minced or bulk meat often carries different regulatory requirements and market values compared to whole fillets. The product must be frozen to qualify for this specific subheading, as fresh or chilled meat of the same species would be classified elsewhere.

Products Included

• Minced frozen toothfish meat
• Frozen toothfish meat blocks
• Frozen toothfish trimmings and chunks
• Mechanically deboned frozen toothfish meat
• Frozen toothfish loin pieces not meeting fillet dimensions

Common Misclassification

This code is often confused with HS code 0304.85, which is strictly for frozen fillets. If the product retains the structural integrity of a side of fish, it must be classified as a fillet. Another common error is using 0304.99, which is a general "other" category for frozen fish meat; however, because toothfish has a specific named subheading (0304.92), the specific code must take precedence over the general one according to GRI 3(a).

FAQ

What is the HS code for frozen toothfish meat?

The HS code for frozen toothfish meat (excluding fillets) is 0304.92.

Is minced toothfish classified differently than chunks?

No, both minced toothfish and chunks of toothfish meat are classified under 0304.92, provided they are frozen and do not constitute fillets.