HS Classification Guidelines for Fish Cakes and Caviar Substitutes: Impact of Manufacturing Processes and Ingredient Criteria Released

In international trade, the precise HS classification of fish cakes and caviar substitutes is vital as it determines customs duties, clearance procedures, and regulatory compliance. We provide a detailed explanation of the classification criteria for these products below.

HS Classification of Fish Cakes

As noted, fish cakes are generally produced by mixing fish paste with other ingredients such as flour, shaping the mixture, and then deep-frying it. This series of manufacturing steps transforms the raw fish into a new, edible preparation with a specific form and flavor. Consequently, processes like mixing, shaping, and deep-frying are the decisive factors in classifying the product under Chapter 16 (Preparations of meat, of fish, or of crustaceans, molluscs or other aquatic invertebrates) of the Harmonized System (HS) Nomenclature.

Regarding the question of whether manufacturing methods like deep-frying affect classification beyond the 20% fish paste content, the answer is: "It has a very significant impact." While simple fish paste or minced fish meat is typically classified under Chapter 3 (Fish and crustaceans, molluscs, and other aquatic invertebrates) as chilled or frozen products, the application of heat (including deep-frying) and specific shaping changes the essence of the product into a "preparation" under Chapter 16.

Furthermore, the 20% fish meat content threshold mentioned in previous rulings serves as a supplementary criterion for classification under Heading 16.04 (Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs). If the fish content is below 20% and the proportion of other ingredients (such as flour) is substantially higher, the product's essential character may shift to Chapter 19 (Preparations of cereals) or Chapter 21 (Miscellaneous edible preparations). Therefore, the HS code is determined by comprehensively evaluating both the manufacturing process (preparation) and the content of core ingredients (essential character).

HS Classification of Caviar and Caviar Substitutes

The distinction between caviar and caviar substitutes is clearly defined within the subheadings of Heading 16.04.

First, authentic caviar is produced from the salted roe of sturgeon and is classified under HS code 1604.31-0000. Due to the unique characteristics and scarcity of sturgeon eggs, this item is internationally recognized as a distinct category.

Caviar substitutes, which include products made from the roe of fish other than sturgeon (such as salmon, lumpfish, herring, or capelin), are classified under HS code 1604.32-0000. The exact criteria for this classification involve two core elements:

• Fish Species Identification: The most critical criterion is the species of fish from which the eggs are harvested. Any fish eggs that are not from sturgeon are considered caviar substitutes.
• Preparation Status: The product must be "prepared" in a manner similar to caviar rather than being simple raw roe. Preparation typically includes salting, coloring, and preserving to create a product ready for immediate consumption. Raw, chilled, or frozen roe that has not undergone such preparation is classified under Chapter 3.

In conclusion, the primary factor for classifying caviar and its substitutes is the origin species of the roe, with the method of preparation serving as a secondary requirement. When both conditions are met, the product is classified under HS 1604.32-0000.

HS classification requires a holistic review of raw materials, manufacturing processes, form, and intended use. To ensure accuracy, it is highly recommended to examine detailed ingredient lists and process flowcharts or to utilize the Advance Ruling system provided by customs authorities for a definitive determination.