CLA-2 CO:R:C:G 083948 JGH
Tariff No: 1604.14.1000
Mr. Terry Ziegler
Bowers Coffee Building,
104 Shackoe Slip
Richmond, Va 23219
Classification of Canned Tuna in a Sauce containing oil,
product of France.
Dear Mr. Ziegler:
Your letters of February 13, and May 4, 1989, concern the
tariff classification of tuna in a sauce with oil added.
Samples of the products were submitted and stated to
contain the following ingredients:
1) (Tuna) A La Catalane- Tuna-40%, tomato sauce-30%, gherkins,
onions-20%, wine vinegar, oi1-6%, salt, spices, flavoring, and
2) (Tuna) aux Condiments- Tuna-40%, onions-45%,
vinegar-vegetable oi1-12%, gherkins, carrots, peppers, black
olives, capers, natural flavoring, salt, sugar, spices,
water, and thickener.
3) (Tuna) A La Provencale- Tuna-40%, tomato sauce-30%,
gherkins, peppers, onions, capers, olives-20%, vinegar-olive
oi1-14%, salt, spices, water, flavoring, thickener.
4) (Tuna) A L'Escabeche - Tuna-48%, onions-20%, tomato
sauce-i0%, vinegar-vegetable oi1-14%, salt, spices, water,
5) (Tuna) Au Curry- Tuna-40%, apples-25%, water-18%, curry-i%,
vinegar-vegetable oi1-10%, onions, peppers, grapes, bananas,
salt, flavoring and thickener.
6) (Tuna) A La Mayonnaise- Tuna-40%, mayonnaise (vegetable
oi1)28%, artichoke bottoms-22%, vinegar-i0%, carrots, peas,
potatoes, lemon juice, mustard, salt, starch, sugar, spices, and
Whether the tuna products as described above are
classified under the provision for tuna packed in airtight
containers, in oil, in subheading 1604.14.1000, HTSUS.
Classification under the HTSUS is governed by the General
Rules of Interpretation (GRI). GRI 1 provides that
classification is determined first in accordance with headings
and relative Section and Chapter notes.
U.S. Legal note 1 to Chapte~ 16, HTSUS, states that for the
purposes of the Chapter, the term "in oil" means packed in oil or
fat, or in added oil or fat and other substances, whether such
oil or fat was introduced at the time of packing or prior
thereto. This legal note is taken from the previous tariff law,
the Tariff Schedules of the United States (TSUS), in which the
same definition appeared as headnote 3, part 3, Schedule 1, TSUS,
which concerned the tariff classification of fish. These
definitions are based on a court case in which the issue was the
classification of fish canned in oil and other substances.
Strohmeyer & Arpe Co. v. United States, 5 C~. Cust. App. 527,
T.D. 35175. In that case the fish was canned in a tomato sauce
with about 5.7 percent oil added. The Court concluded that the
tariff provision was intended to reach any case in which oil is a
part of the substance in which the fish appeared when offered for
importation. The added duty would apply in the case of oil
alone or oil with other substances used in the preparation of the
fish in packing. As can be seen from the legal note to the
HTSUS, the definition still applies.
Tuna packed in the various sauces as described above are
classifiable in subheading 1604.14.1000, HTSUS, and dutiable at
the rate of 35 percent ad valorem.
John Durant, Director
Commercial Rulings Division