HS Code for Frozen tuna

HS code 0303.49 is a residual or "basket" category for frozen tuna that are not specifically identified in the preceding subheadings of 0303.4. The Harmonized System provides specific codes for major commercial tuna species: Albacore (0303.41), Yellowfin (0303.42), Skipjack (0303.43), Bigeye (0303.44), and Bluefin (0303.45/46). Any other species belonging to the genus Thunnus or the species Euthynnus pelamis that are not covered by those specific codes fall into 0303.49. This code applies to whole fish, headed fish, or gutted fish that have been frozen for preservation. It excludes fish fillets and other fish meat, which are classified under heading 0304. Proper classification requires a clear identification of the fish species to ensure it does not belong in one of the more specific subheadings, as per GRI 3(a) which mandates the use of the most specific description.

Products Included

• Frozen Longtail tuna (Thunnus tonggol)
• Frozen Blackfin tuna (Thunnus atlanticus)
• Other frozen tuna species not listed in 0303.41-0303.46
• Frozen tuna, whole, for industrial canning
• Frozen tuna, headed and gutted, of non-specified species

Common Misclassification

A common mistake is classifying all frozen tuna under 0303.49 without checking for a more specific species code. For example, Yellowfin tuna must be classified under 0303.42. Another frequent error is confusing whole frozen tuna with frozen tuna loins or steaks. If the tuna has been cut into loins or steaks (fillets), it should be classified under 0304.87. Additionally, fresh tuna is classified under heading 0302, not 0303.

FAQ

What is the HS code for frozen tuna (n.e.c.)?

The HS code for frozen tuna not elsewhere classified is 0303.49.

Why is my tuna not classified under 0303.49?

If your tuna is a common species like Skipjack or Yellowfin, it has its own specific code (e.g., 0303.43 or 0303.42). 0303.49 is only for species without a dedicated subheading.