The tariff classification of frozen fish fillets from the Republic of South Africa.

NY H81196 May 21, 2001 CLA-2-16:RR:NC:2:231 H81196 CATEGORY: Classification TARIFF NO.: 1604.19.4000; 1604.19.8000 Mr. George Whitehead Irvin and Johnson Limited 70 Prestwich Street Capetown Republic of South Africa RE: The tariff classification of frozen fish fillets from the Republic of South Africa. Dear Mr. Whitehead: In your letter, dated May 8, 2001, you requested a classification ruling. The merchandise, comprised of frozen fish fillets or pieces of fish fillets, is described thus: “I & J” brand “Light and Crispy Classic” contains 6 servings of uncooked, deboned, skinless, crumbed, and frozen hake (Merluccius capensis). The ingredients are hake, wheat crumb (wheat flour, corn flour, yeast, salt, and vegetable fat), batter (water, wheat flour, corn flour, salt, raising agent, and flavoring), vegetable oil, and stabilizer. The net weight is 500 grams. Note that, for tariff purposes, species of the genus Merluccius are not “hake.” These fish are identified in chapter 3, by scientific name, as “whiting.” “I & J” brand “Light and Crispy Garlic and Parsley” contains 6 servings of uncooked, deboned, skinless, crumbed, and frozen hake. The ingredients are hake (whiting, Merluccius capensis), wheat crumb (wheat flour, corn flour, garlic, salt, parsley, yeast, herbs, spices, vegetable fat, flavoring, and hydrolyzed vegetable protein), batter (water, wheat flour, corn flour, salt, raising agent, and flavoring), vegetable oil, and stabilizer. The net weight is 500 grams. “I & J” brand “Marinates Garlic and Italian Herbs” contains 5 servings of uncooked, deboned, skinless, marinated, and frozen hake (Merluccius capensis). The ingredients are hake, water, vegetable oil, margarine, starch, coloring, acidity regulator, garlic, sugar, yeast extract, and favoring. The net weight is 500 grams. The “Marinates” are frozen fillet portions, which have been glazed with a coating from a range of different sauces and packed directly into retail display cartons. “I & J” brand “Real Home Style Fish” contains 6-14 uncooked, deboned, skinless, and frozen fish fillets in a seasoned batter. The ingredients are fish [Atlantic bream (Helicolenus dactylopterus) and/or gurnard (Chelidonichthys capensis) and/or hake (Merluccius capensis) and/or Cape Dory (Zeus capensis) and/or Oreo Dory (Allocyttus verrucosus)], coating (comprised of water, wheat flour, wheat gluten, modified starch, soy flour, dehydrated vegetables, herbs and spices, salt, hydrolyzed vegetable protein, egg albumin, raising agents, dextrose, flavoring, thickener, and flavor enhancer), and vegetable oil. The applicable subheading for frozen fish fillet portions (items 1, 2 and 4) will be 1604.19.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs, fish, whole or in pieces, but not minced, other (including yellowtail), other, fish sticks and similar products of any size or shape, fillets or other portions of fish, if breaded, coated with batter or similarly prepared, neither cooked nor in oil. The rate of duty will be 10 percent ad valorem. The applicable subheading for frozen, formed fish fillet portions which have been marinated, then glazed with a coating of sauce, will be in subheading 1604.19.8000, HTSUS, which provides for other prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs, fish, whole or in pieces, but not minced, other (including yellowtail), other, other, other. The rate of duty will be 6 percent ad valorem. 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 Thomas Brady at 212-637-7064. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division