Yes. Gutting, heading, and dressing operations do not remove the fish from heading 0303 as long as the flesh remains on the bone. The critical threshold is filleting or separation of boneless meat: once that step occurs, the product moves to heading 0304 regardless of whether it is then frozen.

Frozen dogfish and other sharks in whole or dressed form are covered by subheadings 030368 and 030381 within heading 0303. Frozen shark fillets, however, fall under heading 0304. Additionally, certain shark species are subject to CITES Appendix II controls, requiring export permits from the country of origin and import documentation reviewed by the US Fish and Wildlife Service.