0302.44.00.00 - Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)

This HTS category, 0302.44.00.00, specifically classifies mackerel (comprising the species *Scomber scombrus*, *Scomber australasicus*, and *Scomber japonicus*) when presented in a fresh or chilled state. This classification applies exclusively to whole fish or parts thereof, excluding processed forms such as fillets, meat, or edible offal, which are classified elsewhere within Chapter 3. The emphasis is on the preservation state of the fish, meaning it has not undergone any preservation processes like freezing, drying, or smoking.

Distinguishing this category from its siblings is crucial for accurate classification. For instance, while sibling categories like 0302.41.00.00 and 0302.42.00.00 cover herrings and anchovies respectively, this node is precisely delineated for mackerel species. Similarly, it differs from the broader category for sardines and sprats (0302.43.00.00) by its strict focus on the scientifically identified mackerel species. Categories for jack and horse mackerel (0302.45) and cobia (0302.46) represent entirely different genera and species of fish, further highlighting the specific scope of 0302.44.00.00.

As this HTS code represents a leaf node, there are no further subcategories. Therefore, the classification is definitive for fresh or chilled mackerel of the specified species. Importers and exporters should verify that the consignment consists of whole mackerel or their primary anatomical divisions, without any form of processing beyond refrigeration, to correctly apply this tariff code. Classification hinges on the accurate identification of the species and confirmation of the fresh or chilled condition.