Section 01 LIVE ANIMALS; ANIMAL PRODUCTS. 03 Fish and crustaceans mulluscs and other aquatic invertebrates. 03 04 Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen 03 04 71 COD (GADUS MORHUA, GADUS OGAC, GADUS MACROCEPHALUS) Commodity Code Description 03 04 71 00 COD (GADUS MORHUA, GADUS OGAC, GADUS MACROCEPHALUS)