0305.39.40.00 - Mackerel, in immediate containers weighing with their contents 6.8 kg or less each

This HTS category encompasses mackerel that has been dried, salted, or preserved in brine. Crucially, for classification under this heading, the fish must be presented in immediate containers, and the total weight of each container, including its contents, must not exceed 6.8 kilograms. This specific weight limitation is a key determinant for placement within this particular subcategory.

Distinguishing this classification from its sibling, 0305.39.20.00, is the type of fish. While both categories deal with dried, salted, or brined fish fillets in small containers, this heading specifically applies to mackerel, whereas the sibling is reserved for herrings. The "Other" sibling category (0305.39.61) would generally capture other types of fish fillets fitting the general description but not specifically enumerated elsewhere at this level.

As this is a leaf node within the HTS structure, there are no further subcategories. The classification is finalized at this level based on the type of fish (mackerel), its preparation (dried, salted, or in brine, but not smoked), and the packaging (in immediate containers weighing 6.8 kg or less).