The tariff classification of frozen fish fillets from China.

N053275 March 13, 2009 CLA-2-03:OT:RR:NC:2:231 CATEGORY: Classification TARIFF NO.: 0304.29.3030; 0304.29.3035 Mr. Robert G. Richardson Scottish Piper Foods, LLC P.O. Box 153041 Arlington, TX 76015 RE: The tariff classification of frozen fish fillets from China. Dear Mr. Richardson: In your letter dated Feb. 24, 2009, you requested a tariff classification ruling. The goods in question are described as frozen raw (uncooked), skinless North Atlantic Cod fillets and Pacific Cod fillets put up in 20-lb master cases for use in the food service industry. The applicable subheading for the North Atlantic Cod fillets will be 0304.29.3030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen: frozen fillets: other: other: cod, cusk, haddock, pollock and Atlantic ocean perch (rosefish): Atlantic cod. The rate of duty will be Free. The applicable subheading for the Pacific Cod fillets will be 0304.29.3035, HTSUS, which provides for fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen: frozen fillets: other: other: cod, cusk, haddock, pollock and Atlantic ocean perch (rosefish): other cod. The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 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 Nathan Rosenstein at (646) 733-3030. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division