0305.49.40.20 - Cod, cusk, haddock, hake (Urophycis spp.) and pollock

This HTS classification covers specific types of smoked fish, including fillets, that are not otherwise specified. The primary focus is on smoked cod, cusk, haddock, hake (Urophycis spp.), and pollock. These fish are preserved through smoking and are distinct from edible fish offal which falls under a different category. The smoking process can occur before or during the cooking process, but the final product must be smoked fish.

At this level, the classification distinguishes smoked fish from other preservation methods such as drying, salting, or brining, which are covered under broader headings within Chapter 3. It also separates these particular smoked species from any other smoked fish that do not fit the specific types listed, which would be classified under the sibling category of "Other."

As this is a leaf node in the HTS structure, there are no further subdivisions. Therefore, the classification relies on accurately identifying the species of fish as either cod, cusk, haddock, hake, or pollock, and confirming that the product has undergone a smoking process and is not offal. The specific species of Urophycis spp. are included under the broader "hake" designation for clarity.