Section 01 Live animals; animal products. 03 Fish and crustaceans, molluscs and other aquatic invertebrates 03 03 Fish, frozen, excluding fish fillets and other fish meat of heading 0304 03 03 32 - - Plaice (Pleuronectes platessa) Commodity Code Description 03 03 32 00 - - Plaice (Pleuronectes platessa)