The tariff classification of portions of cut and breaded Alaskan pollock with French fries from China.
Issued September 5, 2003 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 1604.19.5000
Headings: 1604
Product description
The merchandise is comprised of portions of prepared fish, packed with pre-cooked French fries. The fish consists of frozen, raw, breaded Alaskan pollock fillet pieces that have been cut and breaded in China. The French fries are said to be produced in China. The breaded fish and French fries,--i.e., one polybag of fish pieces and one polybag of French fries,-- will be packed into a printed box of 2 pounds, net, for sale in supermarkets and in club stores. The product contains 55 percent French fries and 45 percent fish.
CBP rationale
The applicable subheading for portions of cut and breaded Alaskan pollock with French fries will be 1604.19.5000, 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, other.
Full text
NY J88059 September 5, 2003 CLA-2-16:RR:NC:2:231 J88059 CATEGORY: Classification TARIFF NO.: 1604.19.5000 Ms. Randi Anderson Royal Greenland U.S., Inc. 1200 Westlake Avenue North, Suite 1001 Seattle, WA 98109 RE: The tariff classification of portions of cut and breaded Alaskan pollock with French fries from China. Dear Ms. Anderson: In your letter, dated August 8, 2003, you requested a tariff classification ruling. The merchandise is comprised of portions of prepared fish, packed with pre-cooked French fries. The fish consists of frozen, raw, breaded Alaskan pollock fillet pieces that have been cut and breaded in China. The French fries are said to be produced in China. The breaded fish and French fries,--i.e., one polybag of fish pieces and one polybag of French fries,-- will be packed into a printed box of 2 pounds, net, for sale in supermarkets and in club stores. The product contains 55 percent French fries and 45 percent fish. The applicable subheading for portions of cut and breaded Alaskan pollock with French fries will be 1604.19.5000, 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, other. The rate of duty will be 8.2 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 (646) 733-3030. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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