0305.20 - Livers, roes and milt of fish, dried, smoked, salted or in brine:

HTS Code 0305.20 specifically covers the edible offal of fish, namely livers, roes, and milt, which have undergone preservation methods such as drying, smoking, salting, or being packed in brine. This category is distinct from other products within the broader heading 0305, which deals with various forms of preserved fish. Unlike sibling categories that focus on whole fish, fillets, or smoked fish as the primary product, 0305.20 isolates these specific internal organs.

The key differentiator for this category lies in the nature of the product: it must be fish offal. While other subheadings under 0305 might include fins, heads, tails, or maws, this specific code is dedicated to the liver, roe, and milt. The preservation methods applied (dried, smoked, salted, or in brine) are common across several categories under 0305, but the substance of the product itself is the defining characteristic here.

Subdivisions within 0305.20 further refine the classification based on the type of fish offal. For instance, sturgeon roe is specifically identified, indicating a particular value or demand that warrants separate tracking. The "Other" category captures all remaining types of fish livers, roes, and milts that do not fall under the specific sturgeon roe designation, ensuring comprehensive coverage of this product group.