WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
03.05 - Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption (+). 0305.10 - Flours, meals and pellets o f fish, fit for human consumption 0305.20 - Livers and roes o f fish, dried, smoked, salted or in brine - Fish fillets, dried, salted or in brine, but not smoked : 0305.3 1 - - Tilapias (Oreochromisspp.), catfish (Pangasius spp., Silurus spp., Clarias s p., Ictalum spp.), carp (Cyprinus carpio, Carassius carassius, &erwpharyngodon idellus, Hy ophthalmichthys spp., Cirrhinus spp., Mylopharyngodon iceus , ee s (Anguilla spp.), Nile perch (Lates niloticus) and snakefeads )Channa spp.) f 0305.32 - - Fish of the families Bregmacerotidae, Euclichth idae, Gadidae, 0305.39 - - Other - Smoked fish, including fillets, other than edible fish offal : Macrouridae, Melanonidae, Merlucciidae, Moridae and &uraenolepididae 0305.41 - - Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) 0305.42 0305.43 - - Herrings (Clupea harengus, Clupeapallasig - - Trout (Salmo fnrtta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) 0305.44 - - Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias s p., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, &nopharyngodon idellus, Hy ophthalmichthys sp Cirrhimrs spp., Mylopharyngodon iceus , ee s (Anguilla spp.), %ilc perch (Lates niloticus) and snakehkads )Channa spp.) P 0305.49 - - Other - Dried fish, other than edible fish offal, whether or not salted but not smoked : - 0305.51 - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) 0305.59 - - Other - Fish, salted but not dried or smoked and fish in brine, other than edible fish offal : 0305.61 0305.62 0305.63 0305.64 - - Herrings (Clupea harengus, Clupea pallasii) - - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) - - Anchovies (Engraulis spp.) - - Tilapias (Oreochromis spp.), catfish (Pangasius spp., SiIums spp., Clarias spp., Ictalums spp.), carp (Cyprinus ca io, Carassius carussius, Ctenopharyngodon idellus, Hy ophthalrnicht ys sp Cirrhinus spp., Mylopharyngodon iceus , ee s (Anguilla spp.), Qile perch (Larep niloticus) and s n d e a d s {Channa spp.) f '5: 0305.69 - - Other - Fish fins, heads, tails, maws and other edible fish offal : 0305.71 - - Shark fins - - Fish heads, tails and maws - - Other 0305.72 0305.79 This heading covers fish (whole, headless, in pieces, in fillets or minced) and edible fish offal which are : (1) dried; (2) salted or in brine; or (3) smoked. The salt used in the reparation of fish, salted or in brine, may contain added sodium nitrite or quantities of sugar may be used in the preparation of salted fish without sodium nitrate. affecting the classification of the fish in this heading. ~rnd Fish having undergone two or more of these processes remains classified here, as do fish flour and fish meal (whether or not defatted (for exam le, defatted by a solvent-extract method) or subjected to heat treatment) and pellets of fish, fit or human consumption. P Smoked fish is sometimes submitted, either before smoking or during smoking (hot smoking), to a heat treatment which artly or wholly cooks the meat; this does not affect its classification in this heading provided t at it has not undergone any other processing which deprives it of the character of smoked fish. E The principal varieties of fish prepared in the manner covered b this heading are sardines, anchovies, pilchards, sprats, tunas, mackerel, salmon, herring, cod, ddock and halibut. L Edible fish offal s mated from the rest of the body of the fish (e. , skins, tails, maws (air bladders), heads an halves of heads (with or without the brains, chee s, tongues, eyes, jaws or li s), stomachs, fins), as well as livers and roes, dried, salted, in brine or smoked, are also c assified in this heading. 2' f' I The heading does not cover : (a) lnedible fish offal (e-g., of a kind used in industrial applications) and fish waste (heading 05.11). (b) Cooked fish (subject to the above revisions regarding smoked fish) and fish prepared in any other way, for exam le preserved in oi or vinegar or in a marinade, and caviar and caviar substitutes (heading 16.06;. P (c) Fish soups (heading 21.04). (d) Flours, meals and pellets of fish, unfit for human consumption (heading 23.01).
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).