WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
16.04 - Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs. 1604.11 - Fish, whole or in pieces, but not minced : - - Salmon 1604.12 - - Herrings 1604.17 - - Sardines, satdinella and brisling or sprats - - Tunas, skipjack and bonito (Sarda spp.) - - Mackerel - - Anchovies - - Eels 1604.19 -- 1604.20 - 1604.31 - Caviar and caviar substitutes : - - Caviar 1604.32 - - Caviar substitutes 1604.13 1604.14 1604.15 1604.16 Other Other prepared or preserved fish This heading covers : (1) Fish which has been boiled, steamed, grilled, fried, roasted or otherwise cooked; it should be noted, however, that smoked fish which has been cooked before or during smoking remains classified in heading 03.05 provided it has not been prepared in any other way. (2) Fish prepared or preserved in vine ar, oil, etc.; fish marinades (fish prepared in wine, f vinegar, etc., with added spices or ot er ingredients); fish sausages; fish paste; the products known as " anchovy paste " and " salmon paste " (pastes made from these fish with added fat), etc. (3) Fish, and their parts, headings 03.02 to 03.0 prepared milt and Chapter, Item (4)) other rocesses not provided for in covere with batter or bread crumbs, the General Explanatory Note to tbis B (4) Certain food preparations (including so-called " prepared meals ") containing fish (see the General Explanatory Note to this Chapter). (5) Caviar. This is repared from the roe of the stur eon, a fish found in the rivers of several regions (Ital , llaska, Turkey, Iran and ~ussiaf;the main varieties are Beluga, S c h q , Ossiotr and ewruge. Caviar is usually in the form of a sofi, granular mass, composed of eggs between 2 and 4 mrn in diameter and ranging in colour from silver-grey to greenish-black; it has a stron smell and a slightly salty taste. It may also be resented pressed - i.e., reduced to a omogeneous paste, sometimes shaped into smaf slender cylinders or packed in small containers. fi % (6) Caviar substitutes. These are products consumed as caviar but prepared from the eg s of fish other than sturgeon (e , salmon, carp, ike, tuna,mullet, cod, lumpfish), which%ave been washed, cleaned of a erent organs, sa ted and sometimes pressed or dned. Such fish eggs may also be seasoned and coloured. dl- P All these products remain classified in the heading whether or not put up in airtight containers. This heading also excludes : (a) Fish roes, i.e., fish eggs still enclosed in the ovarian membrane, prepared or preserved onIy by processes provlded for in Chapter 3 (Chapter 3). (b) Fish extracts and juices (heading 16.03). (c) Pasta stuffed with fish (heading 19.02). (d) Sauces and preparations therefor, mixed condiments and mixed seasonings (heading 21.03). (e) Soups and broths and preparations therefor and hornogenised composite food preparations (heading 21.04). -
1.- This Chapter does not cover meat, meat offal, fish, crustaceans, molluscs or other aquatic invertebrates, as well as insects, prepared or preserved by the processes specified in Chapter 2 or 3, Note 6 to Chapter 4 or in heading 05.04. 2.- Food preparations fall in this Chapter provided that they contain more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof. In cases where the preparation contains two or more of the products mentioned above, it is classified in the heading of Chapter 16 corresponding to the component or components which predominate by weight. These provisions do not apply to the stuffed products of heading 19.02 or to the preparations of heading 21.03 or 21.04. Subheading Notes. 1.- For the purposes of subheading 1602.10, the expression “homogenised preparations” means preparations of meat, meat offal, blood or insects, finely homogenised, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of meat, meat offal or insects. This subheading takes precedence over all other subheadings of heading 16.02. 2.- The fish, crustaceans, molluscs and other aquatic invertebrates specified in the subheadings of heading 16.04 or 16.05 under their common names only, are of the same species as those mentioned in Chapter 3 under the same name.