Excerpt from Korea Customs Service Consultation Cases: Tariff Classification Method for Pollack's Head and Tail Released

Following a request from the Food and Agriculture Organization of the United Nations (FAO) for the expansion of the scope of edible fish preparations, a revision of the classification system (6th HS revision in 2017) led to heads, tails, and swim bladders, previously classified with the main body of the fish, being integrated and classified as edible fish preparations.

 In Explanatory Note 0302 of the Customs Tariff, it is explained that “not only livers·roes·and milt of fish, but also edible fish preparations separated from the rest of the fish's body [e.g., fish skins·tails·swim bladders·heads and halves of heads (whether or not containing bones·cheeks·tongues·eyes·jaws·or lips)·stomachs·fins·and tongues] are also classified under this heading (limited to fresh or chilled products)”.

0302.99-0000 Livers, roes, milt, fins, heads, tails, swim bladders, and other edible fish preparations of fresh/visceral fish

0303.99-0000 Livers, roes, milt, fins, heads, tails, swim bladders, and other edible fish preparations of frozen fish

0305.72           Heads, tails, and swim bladders of dried/salted/smoked fish