0306.35.00.40 - Peeled, imported in accordance with statistical note 1 to this chapter

This HTS category encompasses cold-water shrimps and prawns that have been peeled. The term "peeled" signifies that the exoskeleton has been removed, leaving the edible meat of the shrimp or prawn. This classification specifically applies to products imported in accordance with Statistical Note 1 to Chapter 3, which provides specific guidance on the interpretation and application of these tariff provisions.

This classification is distinct from its sibling category, 0306.35.00.20, which covers shell-on cold-water shrimps and prawns. The key differentiating factor is the presence or absence of the shell. While both categories pertain to cold-water shrimps and prawns, the processing stage—specifically, whether the product has been peeled or remains in its shell—determines the correct classification.

As this is a leaf node in the HTS structure, there are no further subcategories. Therefore, classification within 0306.35.00.40 is definitive once the criteria of being a cold-water shrimp or prawn and having been peeled are met, and the import conditions of Statistical Note 1 are satisfied. Examples of products falling under this code would include frozen peeled cold-water shrimp meat, or chilled peeled prawns destined for further processing or direct consumption.