CLA-2-03:RR:E:NC:SP:231
Mr. James W. More
111 Paseo De La Playa
Redondo Beach, CA 90277
RE: The tariff classification of ground tuna meat from Indonesia and Japan.
Dear Mr. More:
In your letter dated September 20, 2007, you requested a tariff classification ruling.
The merchandise in question will be produced by heading and gutting tuna, slicing it parallel to the backbone (into fillets), and then putting the fillets into a commercial grinder. The resulting product is said to be ground tuna meat analogous to hamburger meat sold in supermarkets. Prior to importation, the ground tuna will be quick-frozen and packaged.
You state that there will be three packaging scenarios. In the first scenario, the frozen, ground tuna will be imported in individual vacuum pack (IVP) bags weighing with their contents approximately 3 kg to 15 kg each. The individual bags will be labeled with all appropriate product information.
In the second scenario, the product will be packed in bags (non-vacuum) weighing with their contents approximately 5 lbs to 30 lbs each. The individual bags will be labeled with all appropriate product information.
In the third scenario, the ground tuna will be put up in the form of 10-oz frozen patties. Six to eight patties will be packed in a box labeled with product information and cooking instructions.
The applicable subheading for the frozen ground tuna, when imported in bags (of scenarios 1 and 2) weighing with their contents over 6.8 kg each, will be 0304.99.1009, 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: in bulk or in immediate containers weighing with their contents over 6.8 kg each: minced: other: other. The rate of duty will be free.
The applicable subheading for the frozen ground tuna, when imported in bags (of scenarios 1 and 2) weighing with their contents not over 6.8 kg each, and when imported as boxed patties (scenario 3), will be 0304.99.9091, HTSUS, which provides for fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen: other: other: ocean. The rate of duty will be 6% 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 http://www.usitc.gov/tata/hts/.
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 merchandise may also be subject to requirements administered by the National Marine Fisheries Service (NMFS), which may be contacted at 501 West Ocean Boulevard, Long Beach, CA 90802, telephone 562-980-4000. The Web site address is www.nmfs.noaa.gov/.
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 Nathan Rosenstein at 646-733-3030.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division