The tariff classification of dried and smoked mud fish, bar fish, barracuda, and mackerel from Cameroon.
Issued April 22, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 0305.49.4040, 0305.49.2000
Headings: 0305
Product description
The tariff classification of dried and smoked mud fish, bar fish, barracuda, and mackerel from Cameroon.
CBP rationale
The applicable subheading for the dried and smoked mackerel will be 0305.49.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption, smoked fish, including fillets, other, mackerel. The applicable subheading for the dried and smoked mud fish (Galaxiinae), bar fish (Scorpaena brasiliensis), and barracuda (Sphyraenidae) will be 0305.49.4040, HTS, which provides for fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption, smoked fish, including fillets, other, other, other.
Full text
NY A82349 April 22, 1996 CLA-2-03:RR:NC:FC:231 A82349 CATEGORY: Classification TARIFF NO.: 0305.49.2000; 0305.49.4040 Mr. Samuel Ngwa Dessco International Company, Inc. 3056 Bloomington Avenue, Suite 201 Minneapolis, MN 55407 RE: The tariff classification of dried and smoked mud fish, bar fish, barracuda, and mackerel from Cameroon. Dear Mr. Ngwa: In your letter, dated April 3, 1996, you have requested a tariff classification ruling. The products are dried and smoked mud fish (Galaxiinae), bar fish (Scorpaena brasiliensis), barracuda (Sphyraenidae), and mackerel. The fish is dried over smoked heat generated from burning firewood in a mud brick oven. The fish is dried until a moisture content of zero is reached, and then it is packed in plastic lined cartons. The applicable subheading for the dried and smoked mackerel will be 0305.49.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption, smoked fish, including fillets, other, mackerel. The rate of duty will be 1.5 percent ad valorem. The applicable subheading for the dried and smoked mud fish (Galaxiinae), bar fish (Scorpaena brasiliensis), and barracuda (Sphyraenidae) will be 0305.49.4040, HTS, which provides for fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption, smoked fish, including fillets, other, other, other. The rate of duty will be free. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Ralph Conte at (212) 466-5759. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of food products from Nigeria
The tariff classification of mackerel fillets from the United Kingdom.
The tariff classification of various food products from Cameroon.
The tariff classification of smoked mackerel from Poland.
The tariff classification of food products from Ghana
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →