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Heading 0305 : Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption.
This heading covers fish (whole, headless, in pieces, in fillets or minced) and edible fish offal which are :(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.
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.
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.
Edible fish offal separated from the rest of the body of the fish (e.g., skins, tails, maws (air bladders), heads and halves of heads (with or without the brains, cheeks, tongues, eyes, jaws or lips), stomachs, fins), as well as livers and roes, dried, salted, in brine or smoked, are also classified in this heading. The heading does not cover : (a) Inedible fish offal (e.g., of a kind used in industrial applications) and fish waste (heading 05.11). (b) 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). (c) Fish soups (heading 21.04). (d) Flours, meals and pellets of fish, unfit for human consumption (heading 23.01). Subheading Explanatory Note. Subheading 0305.71
For the purposes of subheading 0305.71, the term "shark fins" covers dorsal, pectoral, ventral, anal fins and the lower lobe of the tail (caudal fin) of sharks. However, the upper parts of shark tails are not regarded as shark fins.
This subheading includes, inter alia, unskinned sharks' fins, simply dried, and parts of sharks' fins which have been immersed in hot water, skinned or shredded before drying.
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