CLA-2-16:S:N:N7:231 803992
Mr. Matthew Chang
Itochu International, Inc.
335 Madison Avenue
New York, NY 10017
RE: The tariff classification of tuna from Thailand.
Dear Mr. Chang:
In your letter, dated November 1, 1994, you requested a
tariff classification ruling.
The merchandise is Panaeng tuna and Kaeng Khiaw Waan tuna. The tuna
will be imported in airtight containers, and it is not frozen. The tuna is
cooked whole, the meat is removed, and it is cut into chunks. When the tuna
has been combined with other ingredients, the cans are sealed, and the
contents are pressure cooked or retorted together. The cans weigh 6.5 ounces
(185 grams).
In your correspondance you state that the Panaeng or curry tuna will
contain chunk tuna meat (skipjack-44.73 percent), red curry paste (8.94
percent), salt (0.52 percent), sugar (1.57 percent), coconut cream (24.73
percent), modified tapioca starch (0.34 percent), kaffir lime leaf (0.37
percent), chili pepper (0.94 percent), vegetable oil (1.57 percent), and
water (16.29 percent). The red curry paste consists of red curry that has
been mixed with chili and other spices.
Kaeng Khiaw Waan or green curry tuna will contain chunk tuna meat
(skipjack-39.47 percent), green curry paste (9.47 percent), coconut cream
(21.05 percent), sugar (5.05 percent), salt (0.63 percent), sweet basil leaf
(3.15 percent), baby egg plant (6.32 percent), vegetable oil (4.21 percent),
modified tapioca starch (0.13 percent), and water (10.52 percent).
The green curry paste consists of green curry that has been mixed with chili
and other spices.
The applicable subheading for the Panaeng or curry tuna and the Kaeng
Khiaw Waan or green curry tuna will be 1604.14.1000, Harmonized Tariff
Schedule of the United States (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 Section 177 of the
Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents
filed at the time this merchandise is imported. If the documents have been
filed without a copy, this ruling should be brought to the attention of the
Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport