Method of Classification for Heads and Tails of Pollock Extracted from Korea Customs Consultation Cases Released

The classification system has been revised (6th HS revision in 2017) at the request of the Food and Agriculture Organization (FAO) of the United Nations to expand the range of edible fish meat, integrating heads, tails, and swim bladders, which were previously classified together with the main body of fish, into edible fish meat.

 The Explanatory Notes to Heading 0302 state, "Edible fish meat separated from the rest of the fish body, such as fish skin, tails, swim bladders, heads and half heads (regardless of whether they contain bones, cheeks, tongues, eyes, jaws, or lips), stomachs, fins, and tongues, is also classified under this heading (limited to fresh or chilled)."

0302.99-0000 Fresh/viscera fish liver, roe, milt, fins, heads, tails, swim bladders, and other edible fish meat

0303.99-0000 Frozen fish liver, roe, milt, fins, heads, tails, swim bladders, and other edible fish meat

0305.72           Dried/salted/smoked fish heads, tails, swim bladders