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N240981 N2 Ruling Active

The tariff classification of prepared tuna patties (burgers) from Thailand.

Issued May 3, 2013 by U.S. Customs and Border Protection.

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N2 N240981 (May 3, 2013)

Tariff classification

HTS codes: 1604.20.2000

Headings: 1604

Product description

Two samples accompanied your request. The first sample is identified as a “chunk light tuna patty (plain), 75g.” It appears to consist of bits of pre-cooked tuna meat mixed together with other ingredients and compressed or molded into a round, hamburger-like shape. No breading, batter or the like is evident on any of its surfaces. The ingredients are stated to be skipjack tuna (66%), water (16.3%), sunflower oil (5%), wheat flour (4%), onion (2.5%), thickener (wheat flour, egg, locust bean gum, carrageenan) (2.5%), and lesser amounts of sugar, garlic powder, salt and parsley. The patty is individually packed, without sauce or other medium, in a sealed, printed retail pouch that appears to be made of foil and plastic. (It is assumed that the packaged product is shelf-stable, imported and sold at ambient temperatures, and that the pouch is airtight.) The printed directions on the package indicate that the patty should be sautéed in oil for approximately 2-3 minutes until heated and golden brown. The second sample, “chunk light tuna patty with cracked black pepper, 75g,” is essentially the same as the first, but lacks parsley and is instead lightly sprinkled with black pepper.

CBP rationale

The applicable subheading for both of the above-described tuna patties will be 1604.20.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for prepared or preserved fish; … : other prepared or preserved fish: other: balls, cakes and puddings: not in oil: in immediate containers weighing with their contents not over 6.

Full text

N240981 May 3, 2013 CLA-2-16:OT:RR:NC:N2:231 CATEGORY: Classification TARIFF NO.: 1604.20.2000 Ms. Tricia Green CK Logistics, Inc. 3340A Greens Rd., Ste. 890 Houston, TX 77032 RE: The tariff classification of prepared tuna patties (burgers) from Thailand. Dear Ms. Green: In your letter dated April 12, 2013, you requested a tariff classification ruling on behalf of HEB Grocery Company LP. Two samples accompanied your request. The first sample is identified as a “chunk light tuna patty (plain), 75g.” It appears to consist of bits of pre-cooked tuna meat mixed together with other ingredients and compressed or molded into a round, hamburger-like shape. No breading, batter or the like is evident on any of its surfaces. The ingredients are stated to be skipjack tuna (66%), water (16.3%), sunflower oil (5%), wheat flour (4%), onion (2.5%), thickener (wheat flour, egg, locust bean gum, carrageenan) (2.5%), and lesser amounts of sugar, garlic powder, salt and parsley. The patty is individually packed, without sauce or other medium, in a sealed, printed retail pouch that appears to be made of foil and plastic. (It is assumed that the packaged product is shelf-stable, imported and sold at ambient temperatures, and that the pouch is airtight.) The printed directions on the package indicate that the patty should be sautéed in oil for approximately 2-3 minutes until heated and golden brown. The second sample, “chunk light tuna patty with cracked black pepper, 75g,” is essentially the same as the first, but lacks parsley and is instead lightly sprinkled with black pepper. The applicable subheading for both of the above-described tuna patties will be 1604.20.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for prepared or preserved fish; … : other prepared or preserved fish: other: balls, cakes and puddings: not in oil: in immediate containers weighing with their contents not over 6.8 kg each: in airtight containers. 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, Thomas J. Russo Director National Commodity Specialist Division

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