This heading covers fish, fresh or chilled, whether whole, headless, gutted, or in cuts containing bones or cartilage. However, the heading does not include fish fillets and other fish meat of heading 03.04. The fish may be packed with salt or ice or sprinkled with salt water as a temporary preservative during transport.
Fish slightly sugared or packed with a few bay leaves remains in this heading. Edible fish skins and other edible fish offal, livers and roes, fresh or chilled, are also classified in this heading.
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