N270220 N2 Ruling Active

The tariff classification of canned tuna preparations from Thailand.

Issued November 6, 2015 by U.S. Customs and Border Protection.

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N2 N270220 (November 6, 2015)

Tariff classification

HTS codes: 1604.14.1099

Headings: 1604

Product description

Two samples accompanied your request. The first sample, SKU# 16672402, is identified as “Chunk Light Tuna with Natural Smoke Flavor.” It is a metal can containing variously-sized chunks and flakes of fish packed in a liquid medium. The net weight is 5 ounces. The stated ingredients are skipjack tuna, water, sunflower oil, vegetable broth, salt, natural smoke flavor and spices. For the purposes of this ruling, it is assumed that the skipjack tuna is of the species Katsuwonus pelamis. The second sample, SKU# 16673202, is identified as “Chunk Light Tuna in Mayo with Wholegrain Mustard.” It is a metal can containing variously-sized chunks and flakes of fish mixed with a discernable, whitish-colored dressing. The net weight is 5 ounces. The stated ingredients are skipjack tuna, water, wholegrain mustard (water, mustard seeds, distilled vinegar, salt, citric acid, natural flavor, potassium metabisulfite, spice), mayonnaise (soybean oil, salt, egg yolk powder, vinegar), sugar, modified corn starch, xanthan gum, salt and skim milk. It is again assumed that the skipjack tuna is of the species Katsuwonus pelamis.

CBP rationale

The applicable subheading for both of the above-described products will be 1604.14.1099, Harmonized Tariff Schedule of the United States (HTSUS), which provides for prepared or preserved fish…: fish, whole or in pieces, but not minced: tunas, skipjack and bonito (Sarda spp): tunas and skipjack: in airtight containers: in oil: other: other.

Full text

N270220 November 6, 2015 CLA-2-16:OT:RR:NC:N4:231 CATEGORY: Classification TARIFF NO.: 1604.14.1099 Ms. Tonja Davenport Dollar General Corp. 100 Mission Ridge Goodlettsville, TN 37072-2170 RE: The tariff classification of canned tuna preparations from Thailand. Dear Ms. Davenport: In your letter dated October 26, 2015, you requested a tariff classification ruling. Two samples accompanied your request. The first sample, SKU# 16672402, is identified as “Chunk Light Tuna with Natural Smoke Flavor.” It is a metal can containing variously-sized chunks and flakes of fish packed in a liquid medium. The net weight is 5 ounces. The stated ingredients are skipjack tuna, water, sunflower oil, vegetable broth, salt, natural smoke flavor and spices. For the purposes of this ruling, it is assumed that the skipjack tuna is of the species Katsuwonus pelamis. The second sample, SKU# 16673202, is identified as “Chunk Light Tuna in Mayo with Wholegrain Mustard.” It is a metal can containing variously-sized chunks and flakes of fish mixed with a discernable, whitish-colored dressing. The net weight is 5 ounces. The stated ingredients are skipjack tuna, water, wholegrain mustard (water, mustard seeds, distilled vinegar, salt, citric acid, natural flavor, potassium metabisulfite, spice), mayonnaise (soybean oil, salt, egg yolk powder, vinegar), sugar, modified corn starch, xanthan gum, salt and skim milk. It is again assumed that the skipjack tuna is of the species Katsuwonus pelamis. The applicable subheading for both of the above-described products will be 1604.14.1099, Harmonized Tariff Schedule of the United States (HTSUS), which provides for prepared or preserved fish…: fish, whole or in pieces, but not minced: tunas, skipjack and bonito (Sarda spp): tunas and skipjack: in airtight containers: in oil: other: other. The rate of duty will be 35% 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 the email address [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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