The tariff classification of frozen prepared fish portions from China.

N065846 July 6, 2009 CLA-2-16:OT:RR:NC:2:231 CATEGORY: Classification TARIFF NO.: 1604.19.4000 Mr. William S. Sullins King & Prince Seafood Corporation 1 King & Prince Boulevard P.O. Box 899 Brunswick, GA 31521 RE: The tariff classification of frozen prepared fish portions from China. Dear Mr. Sullins: In your letters dated May 18 and June 12, 2009, you requested a tariff classification ruling. The goods in question are breaded, par-fried fish portions that will be imported in frozen condition primarily for sale to restaurants and food distributors. They will be obtained by cutting Pacific Pollock (Theragra chalcogramma) fillets into 1.70 to 1.95-ounce portions and subjecting those portions to the following processes: pre-battering, pre-dusting, battering, breading and par-frying. The par-frying, which serves to set the color of the breading, is done by submerging the breaded fish portions in 390°F oil for 25 seconds; this does not cook the fish, which remains a raw product. The par-fried portions are individually quick frozen and packed in non-airtight plastic bags, which are then placed in kraft paperboard master cartons. Each master carton will hold four 2½-lb bags of product. The ingredients of the product are stated to be Pollock, enriched bleached wheat flour, cottonseed and/or soybean and/or canola oil,, water, and less than 2% each of modified food starch, yellow corn flour, salt, whey solids, onion powder, garlic powder, dextrose, sugar, leavening, yeast, nonfat dry milk, spice, guar gum and extractives of paprika. Two preparation/cooking methods for the imported product are indicated in your submission. The first is deep frying: “Heat oil to 350F. Add product, shaking baskets occasionally to prevent from adhering. Fry for approximately 5-5.5 minutes or until golden brown.” The second is for convection oven preparation: “Preheat to 375F. Place product on baking sheet and cook for approximately 12-14 minutes or until product is crisp.” (In either scenario, users are instructed to keep the product frozen until ready to use.) The applicable subheading for the imported par-fried, breaded Pollock portions will be 1604.19.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for prepared or preserved fish…: 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% ad valorem. 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