N279548 N2 Ruling Active

The tariff classification of Frozen Tuna Cubes from China and Thailand

Issued October 18, 2016 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 0304.99.9191

Headings: 0304

Product description

The product under review is 100 percent Frozen Tuna Cubes (Saku/Yellow Fin Tuna) packed in 5-kg sealed plastic bags. The product has been treated with carbon monoxide (“CO”) to promote color retention.

CBP rationale

The applicable subheading for the Frozen Tuna Cubes will be 0304.99.9191, Harmonized Tariff Schedule of the United States (HTSUS), which provides for fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen: Other: frozen: Other: Other: Ocean.

Full text

N279548 October 18, 2016 CLA-2-03:OT:RR:NC:N4:231 CATEGORY: Classification TARIFF NO.: 0304.99.9191 Ms. Ashley Hong Nissin International Transport USA Inc. 1540 West 190th Street Torrance, CA 90501 RE: The tariff classification of Frozen Tuna Cubes from China and Thailand Dear Ms. Hong: In your letter dated September 14, 2016, you requested a tariff classification ruling on behalf of your client, Wismettac Asian Foods (Santa Fe Springs, CA). The product under review is 100 percent Frozen Tuna Cubes (Saku/Yellow Fin Tuna) packed in 5-kg sealed plastic bags. The product has been treated with carbon monoxide (“CO”) to promote color retention. The applicable subheading for the Frozen Tuna Cubes will be 0304.99.9191, Harmonized Tariff Schedule of the United States (HTSUS), which provides for fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen: Other: frozen: Other: Other: Ocean. The rate of duty will be 6% ad valorem. Articles classifiable under subheading 0304.99.9191, HTSUS, which are products of Thailand may be entitled to duty-free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term “GSP”. 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 https://hts.usitc.gov/current. 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 Ekeng Manczuk at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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