The tariff classification of CANNED SARDINE PRODUCTS fromVenezuela.

NY 863465 June 10, 1991 CLA-2-16:S:N:N1:229 CATEGORY: Classification TARIFF NO.: 1604.13.10; 1604.13.2000; 1604.13.3000; 1604.13.4000 Mr. Alberto Casas Imperial Freight Brokers, Inc. 2400 N.W. 93rd Avenue Miami, FL 33172 RE: The tariff classification of CANNED SARDINE PRODUCTS from Venezuela. Dear Mr. Casas: In your letter dated May 13, 1991, you requested a tariff classification ruling on behalf of Eveba of Florida, Inc. The products in question consist of different styles of canned sardines, all packed in unlabeled flat tins of 4-1/2 ounces (120 grams) each, net weight, enclosed in paperboard boxes labeled with the "Eveba" brand. SARDINES without skin and bone in soya oil is said to consist of sardines, soya oil, and salt. SARDINES smoked in vegetable oil is said to consist of naturally smoked sardines packed in vegetable oil and salt. These smoked sardines are neither skinned nor boned. SARDINE FILLETS with skin with chili in soya oil is said to consist of skin-on sardine fillets packed with soya oil, chili, and salt. These sardine fillets are boneless. SARDINES with lemon in soya oil is said to consist of sardines packed in soya oil, lemon, water, and salt. These sardines are neither skinned nor boned. SARDINE FILLETS with skin in tomato sauce is said to consist of skin-on sardine fillets packed in tomato sauce, water, and salt. The weight of these sardine fillets, in their immediate container, is about 161.68 grams. The applicable subheading for SARDINES without skin and bone in soya oil and SARDINE FILLETS with skin with chili in soya oil will be 1604.13.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for Sardines, sardinella and brisling or sprats:...In oil, in airtight containers:...Other:...Skinned or boned. The rate of duty will be 20 percent ad valorem. The applicable subheading for SARDINES smoked in vegetable oil will be 1604.13. If neither skinned nor boned, valued $1 or more per kg in tin-plate containers, or $1.10 or more per kg in other containers, these smoked sardines will be classified in subheading 1604.13.1000, HTS. The rate of duty will be 4 percent ad valorem. If not valued at $1 or more per kg. in tin-plate containers, or $1.10 or more per kg in other containers, these smoked sardines will be classified in subheading 1604.13.2000, HTS, as Other sardines in oil, in airtight containers, neither skinned nor boned. The rate of duty will be 15 percent ad valorem. The applicable subheading for SARDINES with lemon in soya oil will be 1604.13.2000, HTS, which provides for Sardines, sardinella and brisling or sprats:...In oil, in airtight containers:...Other:...Neither skinned nor boned. The rate of duty will be 15 percent ad valorem. The applicable subheading for SARDINE FILLETS with skin in tomato sauce will be 1604.13.4000, HTS, which provides for Sardines, sardinella and brisling or sprats:...Other:...In immediate containers weighing with their contents under 225 grams each. The rate of duty will be 2.5 percent ad valorem. Articles classifiable under subheading 1604.13.4000, HTS, which are products of Venezuela, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport