0306.95.00.40 - Peeled, imported in accordance with statistical note 1 to this chapter

This HTS classification, 0306.95.00.40, specifically covers peeled crustaceans, excluding shrimps and prawns, that are imported in accordance with Statistical Note 1 to Chapter 3 of the Harmonized Tariff Schedule. This note typically pertains to goods imported for specific purposes, such as re-export or transit, which may affect their classification treatment. The critical defining characteristic here is the "peeled" state, meaning the exoskeleton has been removed.

This category is distinguished from its sibling, 0306.95.00.20, by the absence of the shell. While both fall under "Other: Shrimps and prawns" and are subject to the same statistical note, the distinction between shell-on and peeled is a fundamental criterion for classification within this group. Therefore, goods classified under 0306.95.00.40 are processed products where the shell has been removed, making them ready for further use or consumption without this initial preparation step.

As this HTS code represents a leaf node, there are no further subcategories under 0306.95.00.40. Classification at this level is final for peeled, non-shrimp and prawn crustaceans imported under the specified statistical note. Importers should ensure that the goods meet all requirements of Statistical Note 1 to Chapter 3 and that the peeling process is complete.