0303.42.00.40 - Head-on

This HTS category, 0303.42.00.40, specifically classifies frozen yellowfin tunas (Thunnus albacares) that are presented with their heads still attached. The "Head-on" designation is a crucial differentiator, indicating that the entire fish, from head to tail, is preserved in a frozen state without any initial processing to remove the head. This format is often preferred for certain market demands or subsequent processing methods where the head is a valuable component or requires specific handling.

This classification is distinct from its sibling category, 0303.42.00.60, which covers "Other" frozen yellowfin tunas. The "Other" category would typically encompass yellowfin tunas that have undergone some form of preparation, such as being headed and gutted, filleted, or otherwise processed, where the head has been removed. Therefore, the presence or absence of the head is the primary distinguishing factor between these two closely related classifications.

As a leaf node, this category does not have further subcategories. Classification under 0303.42.00.40 is solely dependent on the fish being identified as yellowfin tuna (Thunnus albacares), being frozen, and retaining its head. Any deviation from these criteria, such as the removal of the head or further processing into fillets or other meat forms, would necessitate classification under a different HTS subheading.