0305.49.40 - Other

This HTS category, 0305.49.40, encompasses smoked fish, excluding edible offal, that does not fall under the more specific sibling category of mackerel (0305.49.20.00). It applies to a broad range of fish species that have undergone a smoking process, which imparts a distinct flavor and aids in preservation. The fish can be whole, in pieces, or filleted, and may have been cooked before or during the smoking process.

This "Other" classification serves as a residual category for smoked fish not explicitly listed elsewhere at this level of detail. Its purpose is to ensure that all non-mackerel smoked fish are correctly accounted for within the tariff schedule, maintaining a comprehensive system for trade regulation and data collection.

Within this category, further subdivisions exist to provide more granular classification. Subcategory 0305.49.40.20 specifically covers smoked cod, cusk, haddock, hake (Urophycis spp.), and pollock. All other species of smoked fish not falling into the cod/haddock/hake/pollock group are classified under 0305.49.40.45, ensuring precise tariff application based on species.