WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
03.04 - Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen. - - Tilapias (Oreochromis spp.) 0304.32 - - Catfish (Pangasiusspp., Silurus spp., Clarias spp., Ictalum spp.) 0304.33 - - Nile Perch (Lates niloticus) 0304.39 - - Other 0304.31 - Fresh or chilled fillets of other fish : 0304.41 - - Pacific salmon (Oncorh nchus nerka, Oncorhynchus gorbuscha, 0304.42 -- 0304.43 - - Flat fish (Pleuronectidae, Bothidae, 0304.44 - - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, K Oncorhynchus keta, Oncor ynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) Trout (Salmo tmtta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) Scophthalmidae and Citharidae) Cynoglossidae, Soleidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae - - Swordfish (Xiphiasgladius) 0304.46 - - Toothfish (Dissostichus spp.) 0304.49 - - Other 0304.45 - Other, fresh or chilled : 0304.5 1 - - Tilapias (Oreochromis spp.), catfish (Pangmius spp., Silurus spp., Clarias s p., Ictalurus spp.), carp (Cyprinus car io, Carassius carassius, &nopharyngodon idellur, Hy ophthalmicht ys sp Cirrhinus spp., Mylophavngodon iceus , ee s (Anguilla spp.), %ile perch (Later niloticus) and snakef!eads {Channa spp.) f - - Salmonidae 0304.53 - - Fish of 0304.52 Macrouridae, - - Swordfish(Xiphim gladius) 0304.55 - - Toothfish (Dissostichusspp.) 0304.59 - - Other 0304.54 5: - Frozen fillets of tilapias (Oreochromis spp.), catfish (Pangasiusspp., S i l u w spp., Clarias spp., Ictalurus sp .), carp prinus carpio, Carassius carassius, Ctenopha ngodon ide lus, Hy op t almichthys spp., Cirrhinus ., Mylopharyngo on piceus), eels ( nguilla spp.), Nile perch (Lutes ni oticus) and snakeheads (Channa spp.) : sPf f /L? K - - Tilapias (Oreochromis spp.) 0304.62 - - Catfish (Pangasiusspp., Silurus spp., Clarias spp., Ictalurus spp.) 0304.63 - - Nile Perch (Lutes niloticus) 0304.69 - - Other 0304.61 - Gadidae, Frozen fillets of fish of the families Bre macerotidae, Euclichthyidae, Macrouridae, Melanonidae, f ierlucciidae, Moridae and Muraenolepididae : - - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) 0304.72 - - Haddock (Melanogrammus aegleJinus) 0304.73 - - Coalfish (Pollachiusvirens) 0304.74 - - Hake (Merlucciusspp., Urophycis spp.) 0304.75 - - Alaska Pollack (Theragra chalcogramma) 0304.79 - - Other - Frozen fillets of other fish : 0304.81 - - Pacific salmon (Oncorh nchus nerka, Uncorhynchus gorbuscha, 0304.71 X Oncorhynchus keta, Oncor ynchus tschawytscha, Oncorhynchlcs kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) 0304.82 - - Trout (Salmo tputta, Oncorhynchus mykiss, Oncorhynchus chrki, Oncorhynchw aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) 0304.83 --Flat fish (Pleuronectidae, Bothidae, Scophthulmidae and Citharidae) 0304.84 Cynoglossidae, Soleidae, - - Swordfish (Xiphias gladius) 0304.85 - - Toothfish (Dissostichzssspp.) 0304.86 - - Herrings (Clupea harengus, Clupeapallasii) 0304.87 - - Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Kntsuwonzss)pelamis) 0304.89 - - Other 0304.91 0304.92 0304.93 - Other, frozen : - - Swordfish (Xiphias gladius) - - Toothfish (Dissostichus spp.) - - Tilapias (Oreochromis spp.), catfish (Pangmius spp., Silurus spp., Clarias s p., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ciwhinus spp., &enoPharyngodon idellus. Hy ophthalmichthys sp Mylopharyngodon fieus), e e i (An illa spp.), Rile perch (Lutes niloticus) and snake eads (Channa spp.r 0304.95 - - Alaska Pollack (Theragra chalcogramma) - - Fish of the families Bregmacerotidae, 0304.99 - - Other 0304.94 Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska Pollack (Theragra chalcogramma) This heading covers : (1) Fish fillets. For the purposes of this heading the term fish fillets means the strips of meat cut parallel to the backbone of the fish and constituting the right or left side of a fish insofar as the head, ts, fins (dorsal, anal, caudal, ventral, pectoral) and bones (spinal column or main gckbone, ventral or costal bones, branchial bone or sta w, etc.) have been removed and the two sides are not joined together, for example by the ack or belly. g The classification of these roducts is not affected by the possible presence of the skin, sometimes left attached to e fillet to hold it together or to facilitate subsequent slicing. Classification is similarly unaffected by the resence of pin bones or other minor bones which may not have been completely removed? tP, Fillets cut in pieces are also classified as fillets in this heading. Cooked fillets, and fillets merely covered with batter or bread crumbs, whether or not frozen, are classified in heading 16.04. (2) Other fish meat whether or not minced), i.e., fish meat fiom which the bones have been removed. AS in e case of fish fillets, classification of fish meat is unaffected by the presence of minor bones which may not have been completely removed. This heading covers fish fillets and other fish meat (whether or not minced) in the following states only : (i) Fresh or chilled, whether or not packed with salt or ice or sprinkled with salt water as a temporary preservative during transport. (ii) Frozen, ofien presented in the form of frozen blocks. Fish fillets and other fish meat (whether or not minced) slightly sugared or packed with a few bay leaves remain in this heading.
Notes. 1.- This Chapter does not cover : (a) Mammals of heading 01.06; (b) Meat of mammals of heading 01.06 (heading 02.08 or 02.10); (c) Fish (including livers, roes and milt thereof) or crustaceans, molluscs or other aquatic invertebrates, dead and unfit or unsuitable for human consumption by reason of either their species or their condition (Chapter 5); flours, meals or pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption (heading 23.01); or (d) Caviar or caviar substitutes prepared from fish eggs (heading 16.04). 2.- In this Chapter the term “pellets” means products which have been agglomerated either directly by compression or by the addition of a small quantity of binder. 3.- Headings 03.05 to 03.08 do not cover flours, meals and pellets, fit for human consumption (heading 03.09).