The tariff classification of frozen, seasoned fish fillets from Mexico.

N139761 January 10, 2011 CLA-2-16:OT:RR:NC:2:231 CATEGORY: Classification TARIFF NO.: 1604.19.2000; 1604.19.8000 Mr. Frank H. Hoang California Overseas Import Export Corp. 5059 E. Crescent Dr. Anaheim, CA 92807 RE: The tariff classification of frozen, seasoned fish fillets from Mexico. Dear Mr. Hoang: In your letters dated October 28 and December 15, 2010, you requested a tariff classification ruling. You included a product description and photos in your correspondence. You have outlined as scenario in which plain, frozen, raw basa fillets (Pangasius hypophthalmus) of Vietnamese origin will first be shipped from Vietnam to Mexico. In Mexico, the fillets will be defrosted, then “marinated,” refrozen, and packaged for exportation to the United States. The immediate packaging of the finished marinated fillets will be plastic bags of various sizes, some airtight and others not airtight, depending on customer requirements. You seek the tariff classification of the packaged, marinated fillets upon their importation into the United States from Mexico. You have advised that the “marinating” process in Mexico actually consists merely of tumbling the fillets in a blend of dry ingredients, and subsequently applying additional amounts of such ingredients to both sides of the fillets. The ingredients used in this process are as follows: guajillo chili, salt, sodium diacetate, tomato powder, sugar, paprika, onion powder, garlic, silicon dioxide, soy, tapioca starch, basil, oregano, marjoram, chipotle, and flavorings. These ingredients will be used in various ratios/combinations to produce four versions (flavors) of the finished fillets: “Ajillo o Mojo Ajo,” “Chipotle,” “Pimiento Limon” and “Finas Hierbas.” In all versions, the added spices/seasonings/flavorings will account for 10 to 15 percent of the finished product’s net weight. The applicable subheading for the above-described frozen, uncooked, “marinated” basa fillets, when imported in airtight containers, will be 1604.19.2000, 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: not in oil: other. The general rate of duty will be 4%. The applicable subheading for the above-described frozen, uncooked, “marinated” basa fillets, when imported in containers that are not airtight, will be 1604.19.8000, HTSUS, which provides for prepared or preserved fish…: fish, whole or in pieces, but not minced: other (including yellowtail): other: other: other. The general rate of duty will be 6%. 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/. Articles classifiable under subheadings 1604.19.2000 and 1604.19.8000, HTSUS, which are products of Mexico, may be entitled to duty-free treatment under the North American Free Trade Agreement (NAFTA) upon compliance with all applicable requirements. You have asked whether this merchandise is subject to antidumping duties or countervailing duties (AD/CVD). Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”), or at telephone number (202) 482-0984 or (202) 482-3577. For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on “Import” and “AD/CVD”). 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