0304 87 000 0 — Fish fillets and other fish meat (including minced), fresh, chilled or frozen: frozen fillets of other fish: of tunas (of the genus Thunnus), of skipjack tuna (skipjack, stripe-bellied bonito) (Katsuwonus pelamis)

0304 Fish fillets and other fish meat (including minced meat), fresh, chilled or frozen: – Fresh or chilled fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.): 0304 31 – – Of tilapias (Oreochromis spp.) 0304 32 – – Of catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) 0304 33 – – Of Nile perch (Lates niloticus) 0304 39 – – Other – Fresh or chilled fillets of other fish: 0304 41 – – Of 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) 0304 42 – – Of trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) 0304 43 – – Of flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) 0304 44 – – Of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae 0304 45 – – Of swordfish (Xiphias gladius) 0304 46 – – Of toothfish (Dissostichus spp.) 0304 47 – – Of sharks 0304 48 – – Of rays and skates (Rajidae) 0304 49 – – Other – Other, fresh or chilled: 0304 51 – – Of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) 0304 52 – – Of salmonids 0304 53 – – Of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae 0304 54 – – Of swordfish (Xiphias gladius) 0304 55 – – Of toothfish (Dissostichus spp.) 0304 56 – – Of sharks

33 0304 57 – – Of rays and skates (Rajidae) 0304 59 – – Other – Frozen fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.): 0304 61 – – Of tilapias (Oreochromis spp.) 0304 62 – – Of catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) 0304 63 – – Of Nile perch (Lates niloticus) 0304 69 – – Other – Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae: 0304 71 – – Of cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) 0304 72 – – Of haddock (Melanogrammus aeglefinus) 0304 73 – – Of coalfish (Pollachius virens) 0304 74 – – Of hake (Merluccius spp.) and American phycid hake (Urophycis spp.) 0304 75 – – Of Alaska pollock (Theragra chalcogramma) 0304 79 – – Other – Frozen fillets of other fish: 0304 81 – – Of 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) 0304 82 – – Of trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) 0304 83 – – Of flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) 0304 84 – – Of swordfish (Xiphias gladius) 0304 85 – – Of toothfish (Dissostichus spp.) 0304 86 – – Of herrings (Clupea harengus, Clupea pallasii) 0304 87 – – Of tunas (of the genus Thunnus), skipjack, or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis) 0304 88 – – Of sharks, rays and skates (Rajidae) 0304 89 – – Other – Other, frozen: 0304 91 – – Of swordfish (Xiphias gladius) 0304 92 – – Of toothfish (Dissostichus spp.) 0304 93 – – Of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) 0304 94 – – Of Alaska pollock (Theragra chalcogramma)

34 0304 95 - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than pollock (Theragra chalcogramma) 0304 96 - - - sharks 0304 97 - - - - - stingrays and rhombus (Rajidae) 0304 99 - others

This heading covers: (1) Fish fillets. For the purposes of this heading, the expression "fish fillets" means strips of flesh cut parallel to the backbone of the fish and constituting the right or left side of the fish, the head, guts, fins (dorsal, anal, caudal, ventral, pectoral) and bones (backbone or spinal column, ventral or costal bones, branchial bones (anat. "stirrup", "stapes"), etc.) having been removed and the two halves not being joined together, e.g., by the back or the belly. The classification of these products is not affected by the possible presence of skin, sometimes left in the fillet to hold it together or to facilitate subsequent slicing into pieces. The presence of fine spines or small bones which it has not been possible to remove completely is also acceptable. The heading also covers fillets cut into pieces. Fillets which have been cooked and those simply coated with batter or breadcrumbs, whether or not frozen, fall in heading 1604. (2) Other fish meat (including minced), i.e., fish meat from which the bones have been removed. As in the case of fish fillets, the classification of fish meat is not affected by the presence of small bones which it has not been possible to remove completely. This heading covers fish fillets and other fish meat (including minced) only in the following states: (i) fresh or chilled, whether or not packed with salt or ice or sprayed with salt water as a temporary preservative during transport; (ii) frozen, often in the form of frozen blocks. Fish fillets and other fish meat (including minced), lightly sweetened with sugar or packed with a few bay leaves, are classified in this heading.

Notes

English text as published in Annex I to Regulation (EU) 2021/1832 (Combined Nomenclature). The EAEU tariff and the EU nomenclature copy these notes from the same convention. For a Russian declaration the binding version is the Russian one: Annex to Decision No 80 of the EEC Council of 14 September 2021.

1. This chapter does not cover:

(a) mammals of heading 0106;

(b) meat of mammals of heading 0106 (heading 0208 or 0210);

(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 2301); or

(d) caviar or caviar substitutes prepared from fish eggs (heading 1604).

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 0305 to 0308 do not cover flours, meals and pellets, fit for human consumption (heading 0309).