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R00723 R0 Ruling Active

The tariff classification of tuna with chili from Thailand.

Issued September 9, 2004 by U.S. Customs and Border Protection.

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R0 R00723 (September 9, 2004)

Tariff classification

HTS codes: 1604.14.1000

Headings: 1604

Product description

The merchandise in question, designated as “Tuna with Sweet Thai Chili,” item code 103117, is a canned tuna in sauce, containing, by weight, 56% yellowfin tuna flakes (Thunnus albacares). The balance consists of a sauce made up of water, sugar, tomato paste, chili, soy sauce, oil and spices. The merchandise will be imported in 95g (3.35 oz.) cans and layer packed in cases.

CBP rationale

The applicable subheading for canned “Tuna with Sweet Thai Chili,” item code 103117, will be 1604.14.1000, HTS, which provides for prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs, fish, whole or in pieces, but not minced, tunas, skipjack and bonito (Sarda spp.

Full text

NY R00723 September 9, 2004 CLA-2-16: RR: NC: SP: 231 R00723 CATEGORY: Classification TARIFF NO.: 1604.14.1000 Mr. Evan Steinhart Sealord NA 1990 St. Johns Ave. Highland Park, IL 60061 RE: The tariff classification of tuna with chili from Thailand. Dear Mr. Steinhart: In your letter dated August 20, 2004, you requested a tariff classification ruling. The merchandise in question, designated as “Tuna with Sweet Thai Chili,” item code 103117, is a canned tuna in sauce, containing, by weight, 56% yellowfin tuna flakes (Thunnus albacares). The balance consists of a sauce made up of water, sugar, tomato paste, chili, soy sauce, oil and spices. The merchandise will be imported in 95g (3.35 oz.) cans and layer packed in cases. The applicable subheading for canned “Tuna with Sweet Thai Chili,” item code 103117, will be 1604.14.1000, HTS, which provides for prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs, fish, whole or in pieces, but not minced, tunas, skipjack and bonito (Sarda spp.), tunas and skipjack, in airtight containers, in oil. The rate of duty will be 35 percent ad valorem. 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 Thomas Brady at 646-733-3030. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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