0306.16.00.40 - Peeled, imported in accordance with statistical note 1 to this chapter

This classification pertains to frozen cold-water shrimps and prawns that have been peeled. The term "peeled" signifies that the exoskeleton, including the head and tail, has been removed from the shrimp or prawn. This product is specifically imported in accordance with statistical note 1 to Chapter 3, which may outline specific conditions or requirements for statistical tracking of these goods.

This category is distinguished from its sibling, "Shell-on, imported in accordance with statistical note 1 to this chapter," by the removal of the shell. While both classifications cover frozen cold-water shrimps and prawns and are subject to the same statistical note, the physical state of the crustacean upon import is the key differentiator. Here, the product has undergone processing to remove its protective outer shell.

As a leaf node in the HTS, HTS Code 0306.16.00.40 does not have further subcategories. Therefore, the classification is finalized at this level, encompassing all types of frozen, peeled cold-water shrimps and prawns that meet the import conditions specified by statistical note 1. Examples would include products like peeled frozen Northern shrimp (Pandalus borealis) or peeled frozen Crangon shrimp, provided they originate from cold-water species.