This heading covers fish (whole, headless, in pieces, in fillets or minced) which is :(1) dried; (2) salted or in brine; or (3) smoked.
The salt used in the preparation of fish, salted or in brine, may contain added sodium nitrite or sodium nitrate. Small quantities of sugar may be used in the preparation of salted fish without affecting the classification of the fish in this heading.
Fish having undergone two or more of these processes remains classified here, as do fish flour and fish meal (whether or not defatted (for example, defatted by a solvent-extract method) or subjected to heat treatment) and pellets of fish, fit for human consumption.
Unskinned sharks-fins, simply dried, and parts of sharks-fins which have been immersed in hot water, skinned or shredded before drying are classified in this heading.
Smoked fish is sometimes submitted, either before smoking or during smoking (hot smoking), to a heat treatment which partly or wholly cooks the meat; this does not affect its classification in this heading provided that it has not undergone any other processing which deprives it of the character of smoked fish.
Edible fish skins, livers and roes, dried, salted, in brine or smoked, are also classified in this heading.
The principal varieties of fish prepared in the manner covered by this heading are sardines, anchovies, pilchards, sprats, tunas, mackerel, salmon, herring, cod, haddock and halibut.
The heading does not cover : (a) Cooked fish (subject to the above provisions regarding smoked fish) and fish prepared in any other way, for example preserved in oil or vinegar or in a marinade, and caviar and caviar substitutes (heading 16.04). (b) Fish soups (heading 21.04). (c) Flours, meals and pellets of fish, unfit for human consumption (heading 23.01).
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