Frozen flat fish under this heading are whole, gutted, or dressed fish — not separated into fillets. Once the flesh is removed from the bone and presented as fillets, the product shifts to the fish fillets heading. Species identification documents and processing records help customs officers confirm the correct classification.

FDA has jurisdiction over imported seafood and requires importers to have a HACCP plan in place and to verify that foreign suppliers meet US food safety standards. Shipments may be subject to FDA examination at the port of entry. Consulting a licensed customs broker familiar with seafood imports is advisable given the complexity of admissibility review.