HS Classification of Fish Cake (Fish Cake)? Released

It seems there are many inquiries regarding HS codes for Eomuk (fish cakes).

This is a question prominently featured in the Korea Customs Service FAQ. Quoting it, it is as follows:

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* Generally, Eomuk (fish cakes) are primarily made from fish paste, mixed with flour, etc., molded, and then deep-fried. If the fish content exceeds 20%, they are classified as preparations of fish under heading 1604.20-4090, according to the description "Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs" of Chapter 1604 of the Customs Tariff Schedule.

* Caviar refers to sturgeon eggs, and the HS Explanatory Notes for Chapter 1604 state: "(6) Caviar substitutes: these are preparations of fish eggs (e.g., of salmon, carp, pike, tuna, mullet, cod or lumpfish), other than sturgeon, which are used as substitutes for caviar. They are washed, freed from adhering organs, salted and sometimes pressed or dried. Such fish roe may be flavoured or coloured." Therefore, caviar substitutes are classified under heading 1604.32-0000.

* Reference

• Chapter 1604 excludes the following:

(a) Fish roe (i.e., fish eggs) and milt (other than prepared or preserved, and limited to those prepared or preserved only by the processes provided for in Chapter 3, excluding caviar and caviar substitutes suitable for immediate consumption) (Chapter 3)

Example: Fresh or chilled fish roe is specifically mentioned under heading 0302.91-2000.

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This is the Korea Customs Service's classification explanation, stating that if Eomuk is mixed with flour, etc., and the fish content exceeds 20%, it is classified under heading 1604.20-4090.