Ms. Inna Bukach
Alex's Meat Distributors Corporation
5600 1st Avenue
Brooklyn NY 11220
RE: The tariff classification of Canned Cod Liver from Poland
Dear Ms. Bukach:
In your letter dated September 21, 2017, you requested a tariff classification ruling. In response to an inquiry sent by this office, you provided additional information and a sample for our review.
The subject merchandise is Canned Cod Liver (in own oil) composed of cod liver, oil and salt. The product will be packed 36 cans per carton with a total net weight of 300 grams (10.6 ounces) per each can. Canned Cod Liver (in own oil) will be sold to Russian ethnic markets in the United States.
The applicable subheading for the Canned Cod Liver (in own oil) will be 1604.19.3200, Harmonized Tariff Schedule of the United States (HTSUS), which provides for prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs: Fish, whole or in pieces, but not minced: Other (including yellowtail): In oil: Other. The general rate of duty is 4 percent 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 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 Ekeng.Manczuk@cbp.dhs.gov.
Steven A. Mack
National Commodity Specialist Division