Frozen Yellowfin Tuna, Excluding Fillets, Livers & Roes

Heading 0303 covers whole or dressed fish (gutted, headed, or otherwise prepared but not filleted). Once yellowfin is cut into fillets or portions, it moves to heading 0304. The practical test is whether the product retains its skeletal structure; boneless loins and steaks generally belong in 0304 regardless of whether they are described as 'portions' on the invoice.

Both countries operate large-scale tuna longline fleets in the Indo-Pacific and have significant cold-storage and processing infrastructure that supports export of whole frozen fish. Vietnam in particular has invested heavily in seafood export capacity, and its proximity to productive yellowfin grounds in the Western and Central Pacific gives it a logistical advantage over more distant suppliers.