Section 01 LIVE ANIMALS; ANIMAL PRODUCTS. 03 FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES. 03 04 FISH FILLETS AND OTHER FISH MEAT (WHETHER OR NOT MINCED), FRESH, CHILLED 03 04 71 FROZEN FILLETS OF COD (GADUS MORHUA, GADUS OGAC, GADUS MACROCEPHALUS) Commodity Code Description 03 04 71 00 FROZEN FILLETS OF COD (GADUS MORHUA, GADUS OGAC, GADUS MACROCEPHALUS)