0305.32.00.10 - Cod

This HTS category, 0305.32.00.10, specifically classifies fillets of fish belonging to the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae, and Muraenolepididae, which have been dried, salted, or packed in brine, but are not smoked. This designation encompasses a range of white fish species commonly utilized for their flesh, prepared through methods that reduce moisture content or preserve them in saline solutions, but excludes any smoking process.

The key differentiator within this level is the specific identification of "Cod" under subheading 0305.32.00.10, as opposed to the residual category "Other" found at 0305.32.00.90. Therefore, while both subheadings cover dried, salted, or brined fish fillets from the specified families, this particular code is exclusively for fillets that are definitively identified as cod. The "Other" category would apply to all other fish species within these families that meet the drying, salting, or brining criteria but are not cod.

As this is a leaf node within the HTS structure, there are no further subcategories to introduce. Classification is definitively determined at this level based on the species of fish (cod) and its preparation method (dried, salted, or in brine, but not smoked). Users should ensure the product aligns precisely with the definition of cod and the specified preparation methods to ensure accurate classification under this heading.