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Heading 0304 : Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen.
This heading covers :(1) Fish fillets.
For the purposes of this heading the term fish fillets means the strips of meat cut parallel to the backbone of the fish and constituting the right or left side of a fish insofar as the head, guts, fins (dorsal, anal, caudal, ventral, pectoral) and bones (spinal column or main backbone, ventral or costal bones, branchial bone or stapes, etc.) have been removed and the two sides are not joined together, for example by the back or belly.
The classification of these products is not affected by the possible presence of the skin, sometimes left attached to the fillet to hold it together or to facilitate subsequent slicing. Classification is similarly unaffected by the presence of pin bones or other minor bones which may not have been completely removed.
Fillets cut in pieces are also classified as fillets in this heading.
Cooked fillets, and fillets merely covered with batter or bread crumbs, whether or not frozen, are classified in heading 16.04. (2) Other fish meat (whether or not minced), i.e., fish meat from which the bones have been removed. As in the case of fish fillets, classification of fish meat is unaffected by the presence of minor bones which may not have been completely removed. This heading covers fish fillets and other fish meat (whether or not minced) in the following states only : (ⅰ) Fresh or chilled, whether or not packed with salt or ice or sprinkled with salt water as a temporary preservative during transport. (ⅱ) Frozen, often presented in the form of frozen blocks.
Fish fillets and other fish meat (whether or not minced) slightly sugared or packed with a few bay leaves remain in this heading.
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clhs@clhs.co.kr 
070-4214-8300