0305.62.00 - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

This HTS category, 0305.62.00, specifically covers cod, encompassing species such as *Gadus morhua*, *Gadus ogac*, and *Gadus macrocephalus*. These fish are classified under this heading when they are dried, salted, or preserved in brine, and also when they are smoked, regardless of whether they were cooked before or during the smoking process. This preparation method is a key characteristic differentiating them from fresh or chilled fish, which fall under different HTS chapters.

It is important to distinguish this category from its siblings. For instance, 0305.61 covers herrings, while 0305.63 pertains to anchovies. Category 0305.64 is broader, including various species like tilapias, catfish, carp, eels, Nile perch, and snakeheads prepared in the same manner. The "Other" category, 0305.69, serves as a residual category for any other fish prepared as dried, salted, brined, or smoked that are not specifically listed in the preceding subheadings.

Within the 0305.62.00 classification for cod, further subdivisions exist to refine the classification based on the degree of processing. The first subcategory addresses cod that are whole or have undergone specific processing such as the removal of heads, fins, viscera, scales, or vertebral columns, but have not been otherwise processed. The "Other" subcategory would then encompass any cod prepared as dried, salted, brined, or smoked that does not fit the specific processing criteria of the first subcategory.