N273288 N2 Ruling Active

The tariff classification of Canned Tuna Preparation from China

Issued March 24, 2016 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1604.19.1000

Headings: 1604

Product description

The subject merchandise is composed of pieces of cooked, skinless, boneless fish packed in a liquid mixture of water, salt, soy and vegetable broth. This office received two sample sizes, 5-ounce and 4 pound metal cans, respectively. The 5-ounce sample examined contained irregularly shaped, variously sized chunks and flakes of odorous fish immersed in a watery liquid. The unopened sample will be retained in our office. The representative product label submitted indicates the ingredients are fish, water, vegetable broth, soy and salt. You have stated that the species of fish used for the product will be Auxis thazard. It is noted that Auxis thazard has numerous common and local names, including frigate tuna, frigate mackerel, bonito and others.

CBP rationale

The applicable subheading for the above-described Canned Tuna Preparation will be 1604.19.1000, 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: bonito, yellowtail and pollock.

Full text

N273288 March 24, 2016 CLA-2-16:OT:RR:NC:N4:231 CATEGORY: Classification TARIFF NO.: 1604.19.1000 Mr. Edward DeSousa Global Drawback Inc. 50 Main Street North Reading MA 01864 RE: The tariff classification of Canned Tuna Preparation from China Dear Mr. DeSousa: In your letter dated February 17, 2016, you requested a tariff classification ruling on behalf of your client, Royal Food Import Corporation (Boston MA). The subject merchandise is composed of pieces of cooked, skinless, boneless fish packed in a liquid mixture of water, salt, soy and vegetable broth. This office received two sample sizes, 5-ounce and 4 pound metal cans, respectively. The 5-ounce sample examined contained irregularly shaped, variously sized chunks and flakes of odorous fish immersed in a watery liquid. The unopened sample will be retained in our office. The representative product label submitted indicates the ingredients are fish, water, vegetable broth, soy and salt. You have stated that the species of fish used for the product will be Auxis thazard. It is noted that Auxis thazard has numerous common and local names, including frigate tuna, frigate mackerel, bonito and others. The applicable subheading for the above-described Canned Tuna Preparation will be 1604.19.1000, 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: bonito, yellowtail and pollock. The rate of duty will be 4% 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 Bruce N. Hadley at [email protected]. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division

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