0305.49.20.00 - Mackerel

This HTS category, 0305.49.20.00, specifically classifies smoked mackerel, whether presented whole, in pieces, or as fillets. The key defining characteristic here is the species of fish: mackerel. The smoking process, which may include pre-cooking or cooking during smoking, is a defining element, distinguishing it from dried, salted, or brined mackerel which fall under other HTS subheadings within 0305.

The primary distinction for this classification lies in the species itself. While 0305.49.40 covers "Other" smoked fish not specified by species, this category is reserved exclusively for mackerel. Therefore, if the smoked fish is identified as mackerel, it falls under 0305.49.20.00. If the smoked fish is of a different species (e.g., herring, salmon, trout), it would be classified under the broader "Other" category at the same level.

As this is a leaf node within the HTS structure, there are no further subcategories to introduce. Classification decisions at this level will therefore hinge on accurately identifying the species as mackerel and confirming that the product has undergone a smoking process, as opposed to other preservation methods like drying or salting.