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03.02 ‑ Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 03.04
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 offal separated from the rest of the body of the fish (e.g., skins, tails, maws (swim bladders), heads and halves of heads (with or without the brains, cheeks, tongues, eyes, jaws, or lips), stomachs, fins, tongues), as well as livers, roes and milt, fresh or chilled, are also classified in this heading.Subheading Explanatory Note. Subheading 0302.92
For the purposes of subheading 0302.92, 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.
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