Heading 0307 : Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process; flours, meals and pellets of molluscs, fit for human consumption.
This heading covers :(1) Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine. (2) Smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process. The main kinds of molluscs are oysters, scallops, mussels, cuttle fish, squid, octopus, snails, clams, cockles, ark shells and abalone. This heading also covers parts of molluscs, provided they have been subjected to no other processes than those specified in (1) or (2) above. The heading also includes oyster spat (small oysters intended for cultivation) and flours, meals and pellets of molluscs, fit or suitable for human consumption. The heading does not cover molluscs prepared or preserved by processes not provided for in this heading (e.g., molluscs boiled in water or preserved in vinegar) (heading 16.05).
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