0305.42.00.20 - Whole or beheaded but not otherwise processed

This HTS classification covers herrings (scientific names *Clupea harengus* and *Clupea pallasii*) that have undergone a smoking process. This includes herrings that have been smoked whole, or if beheaded prior to smoking, but have not undergone any further processing beyond smoking. The key characteristic for this category is the application of smoke, which imparts flavor and preservative qualities, distinguishing it from other forms of processed herrings.

Within the broader context of smoked fish, this specific subcategory is distinct from other smoked fish by its focus solely on herrings. While other smoked fish categories might encompass a wider variety of species, this classification is narrowly defined to include only herrings. This ensures precise identification and accurate duty application for this particular type of smoked fish.

As this is a leaf node in the HTS, there are no further subdivisions. Therefore, classification within 0305.42.00.20 is determined by the presence of herrings that are smoked, whether or not they have been beheaded. Any additional processing beyond beheading and smoking, such as filleting or marinating after smoking, would lead to classification under a different HTS code.