The tariff classification of frozen prepared codfish fillets in microwave pouches, from various countries.

N087663 January 8, 2010 CLA-2-16:OT:RR:NC:2:231 CATEGORY: Classification TARIFF NO.: 1604.19.3000 Mr. Juan Rodriguez Rod International 11445 Paramount Blvd., Suite #A Downey, CA 90241 RE: The tariff classification of frozen prepared codfish fillets in microwave pouches, from various countries. Dear Mr. Rodriguez: In your letter dated December 10, 2009, you requested a tariff classification ruling on behalf of Yihe Corporation (Pasadena, CA). The goods in question are frozen skinless/boneless Pacific Cod fillet portions glazed with a lemon-butter marinade/sauce. Each glazed portion (approximately 3 to 4 ounces) will be individually vacuum-packed in its own clear microwaveable pouch. Approximately eight of the sealed portions will in turn be put up for sale in a 2-lb pre-printed retail bag. The product will be imported in master cartons containing ten of the 2-lb bags. The ingredients are Pacific Cod (Gadus macrocephalus) (80%), water, soybean oil, modified tapioca starch, salt, sugar, maltodextrin, artificial flavor, yeast extract, citric acid, garlic powder, onion powder, natural flavor, xanthan gum, sunflower oil, silicon dioxide, turmeric extract, red bell pepper and parsley flakes. The applicable subheading for the frozen cod portions in lemon-butter marinade/sauce will be 1604.19.3000, 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): in airtight containers: in oil: other. The general rate of duty will be 4%. 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