HS Code for Salted fish fillets

Salted fish fillets are classified under HS code 0305.39. This code is part of Heading 0305, which encompasses fish that is dried, salted, in brine, or smoked. Specifically, the 0305.3 series is dedicated to fish fillets that have undergone these preservation methods but have not been smoked. Subheading 0305.39 acts as the "other" category for fillets of fish species not specifically named in subheadings 0305.31 (tilapias, catfish, carp, eels, Nile perch, and snakeheads) or 0305.32 (cod). The classification depends on the product being a fillet—a strip of meat cut parallel to the backbone—rather than a whole fish or a block. The use of salt or brine as a preservative is the defining characteristic here, distinguishing these from fresh or frozen fillets found in headings 0302, 0303, or 0304. This classification is vital for ensuring that processed fish parts are taxed and regulated differently than whole fish.

Products Included

• Salted snapper fillets
• Dried salted grouper fillets
• Salted mackerel fillets (not smoked)
• Fillets of sea bass preserved in brine
• Dried salted pollock fillets (if not 0305.32)

Common Misclassification

The most common misclassification for salted fish fillets is HS code 0304.89, which covers frozen fish fillets. If a fillet is both salted and frozen, the salt content and its role as a preservative determine the code; if the salt is sufficient to preserve the fish without freezing, it belongs in 0305.39. Another common mistake is using 0305.49 for smoked fillets. If the fillets have been subjected to smoke, they must be classified under the smoked fish subheadings, regardless of their salt content.

FAQ

What is the HS code for salted fish fillets?

The HS code for salted fish fillets (not elsewhere specified) is 0305.39.

Does 0305.39 include salted cod fillets?

No, salted cod fillets are specifically classified under HS code 0305.32. Code 0305.39 is for other species like snapper or grouper.