Fresh or Chilled Flatfish Fillets (Sole, Plaice, Flounder, Turbot & Others)

Classification depends on the species: sole fillets use 0304430010, plaice 0304430015, flounder 0304430020, and Greenland turbot 0304430025, with all other flatfish falling under 0304430090. Commercial invoices must identify the species by common and ideally scientific name. When a shipment contains mixed flatfish species, each species should be itemized separately to allow correct line-by-line classification.

The NESOI (not elsewhere specified or included) line captures flatfish species not individually named in the schedule — for example, turbot other than Greenland turbot, dab, or witch flounder. Importers relying on this residual line should document the species clearly, as CBP may query whether the product actually belongs under a named species line, and reclassification could affect duty liability.