HS Code for Frozen tuna fillets

Frozen tuna fillets are classified under HS code 0304.87. This classification is determined by the General Rules for the Interpretation (GRI) of the Harmonized System. Heading 0304 is dedicated to fish fillets and other fish meat, whether or not minced, in fresh, chilled, or frozen states. The subheading 0304.87 specifically targets tunas of the genus Thunnus and skipjack tuna (Katsuwonus pelamis). To be classified here, the product must meet the definition of a \"fillet,\" which refers to the strips of meat cut parallel to the fish's backbone. Furthermore, the product must be frozen. This code is essential for international trade as it distinguishes high-value fillets from whole fish or processed tuna products. The classification covers various species within the Thunnus genus, including Albacore (Thunnus alalunga), Yellowfin (Thunnus albacares), and Bigeye (Thunnus obesus). Proper identification of the species and the processing state (fillet vs. whole) is mandatory for accurate duty assessment and adherence to fishing quotas and environmental regulations. The freezing process must be sufficient to preserve the product during transport without altering the character of the raw fish meat.

Products Included

• Frozen Yellowfin tuna fillets (Thunnus albacares)
• Frozen Skipjack tuna fillets (Katsuwonus pelamis)
• Frozen Albacore tuna fillets (Thunnus alalunga)
• Frozen Bigeye tuna fillets (Thunnus obesus)
• Frozen Bluefin tuna fillets (Thunnus thynnus)

Common Misclassification

A frequent error is classifying frozen tuna fillets under HS code 0303.42 or 0303.43. These codes are for whole frozen Yellowfin and Skipjack tunas, respectively. Heading 0303 is strictly for whole fish, headed, or gutted fish, whereas 0304 is for fillets. Another common mistake is using HS code 1604.14, which is for prepared or preserved tuna, such as canned tuna or tuna that has been cooked before freezing. If the tuna fillet is raw and merely frozen, it must remain in 0304.87. Misclassifying raw fillets as prepared products can lead to significantly different tariff rates and trade barriers.

FAQ

What is the HS code for frozen tuna fillets?

The primary HS code for frozen tuna fillets, including skipjack and species of the genus Thunnus, is 0304.87.

How does 0304.87 differ from 1604.14?

HS code 0304.87 is for raw, frozen fillets. HS code 1604.14 is for tuna that has been prepared or preserved, which usually involves cooking, smoking, or canning. If the tuna is cooked and then frozen, it belongs in 1604.