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N141340 N1 Ruling Active

The tariff classification of frozen prepared fish nuggets from China.

Issued January 25, 2011 by U.S. Customs and Border Protection.

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N1 N141340 (January 25, 2011)

Tariff classification

HTS codes: 1604.19.4000

Headings: 1604

Product description

The product is breaded, par-fried fish nuggets composed of solid (non-minced) chunks of Pollock fish, approximately 1 ounce each. The par-frying procedure has browned the breading but has left the fish essentially uncooked. Each individually quick frozen nugget consists of 50% fish and 50% breading. The nuggets will be packaged in non-airtight plastic bags and placed within retail cartons.

CBP rationale

The applicable subheading for the breaded, par-fried Pollock fish nuggets 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.

Full text

N141340 January 25, 2011 CLA-2-16: OT: RR: NC: 2:231 CATEGORY: Classification TARIFF NO.: 1604.19.4000 Ms. Margaret M. Roeder Sachem Foods 1033 South Blvd. (Suite 243) Oak Park, IL 60302 RE: The tariff classification of frozen prepared fish nuggets from China. Dear Ms.Roeder: In your letter dated January 04, 2011, you requested a tariff classification ruling. The product is breaded, par-fried fish nuggets composed of solid (non-minced) chunks of Pollock fish, approximately 1 ounce each. The par-frying procedure has browned the breading but has left the fish essentially uncooked. Each individually quick frozen nugget consists of 50% fish and 50% breading. The nuggets will be packaged in non-airtight plastic bags and placed within retail cartons. The applicable subheading for the breaded, par-fried Pollock fish nuggets 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

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