CLA-2-16:OT:RR:NC:2:231
Ms. Alison L. Peters
UTC Overseas, Inc.
1235 North Loop W. (Suite 1200)
Houston, TX 77008
RE: The tariff classification of prepared tuna, in microwaveable pouches, from Thailand.
Dear Ms. Peters:
In your letter dated September 10, 2009, you requested a tariff classification ruling on behalf of Camerican International (Paramus, NJ).
Samples and information corresponding to five food products were submitted for our review. Although all of the items are pre-cooked, they are intended to be heated in a microwave oven prior to consumption. All are said to be shelf-stable products that will be imported and sold at ambient temperatures.
Item #1 is “Yellowfin Tuna in Curry Sauce” packed in a 250g (8.75 oz) airtight, vacuum-sealed, microwaveable plastic pouch. The ingredients are yellowfin tuna (38%), coconut milk (24%), water, curry paste (5%) [lemongrass, chili, garlic, galangal, kaffir lime], onion, potato, carrot, sunflower oil, sugar, curry powder [coriander, mustard powder, fenugreek, cumin, turmeric, cinnamon, anise], salt, thickener [guar gum]. The contents of the sample pouch consist of flake-shaped pieces of tuna meat immersed in a liberal amount of a yellowish sauce containing a few bits of potato and carrot. You state that 50% of the tuna pieces are larger than ½-inch in size. (Some of them measure roughly ¼” x ¾” x 1½”.)
Item #2 is “Yellowfin Tuna in Sweet & Sour Sauce” packed in a 250g (8.75 oz) airtight, vacuum-sealed, microwaveable plastic pouch. The ingredients are yellowfin tuna (38%), water, pineapple (6%), onion, red pepper (5%), green pepper (5%), sugar, garlic, sunflower oil, cider vinegar, thickener blend [modified tapioca starch], thickener [guar gum], salt, acidity regulator [citric acid], color [paprika extract]. The contents of the sample pouch consist of flake-shaped pieces of tuna meat immersed in a liberal amount of an orangey-colored sauce containing bits of pepper and pineapple. The pieces of tuna are in sizes comparable to those described above.
Item #3 is “Yellowfin Tuna in a Tomato & Black Olive Sauce” packed in a 250g (8.75 oz) airtight, vacuum-sealed, microwaveable plastic pouch. The ingredients are yellowfin tuna (38%), water, tomato paste (7%) [tomato, citric acid], tomato (6%), black olives (3%), cider vinegar, olive oil, sugar, garlic, onion, salt, thickener blend [modified tapioca starch], thickener [guar gum], black pepper, colors [plain caramel, paprika extract], oregano, basil. The contents of the sample pouch consist of flake-shaped pieces of tuna meat immersed in a liberal amount of a reddish sauce containing bits of tomato and olive. The pieces of tuna are in sizes comparable to those described above.
The applicable subheading for the above-described tuna-in-sauce items 1, 2 and 3 will be 1604.14.1010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for prepared or preserved fish … fish, whole or in pieces, but not minced: tunas, skipjack and bonito: tunas and skipjack: in airtight containers: in oil: in foil or other flexible containers weighing with their contents not more than 6.8 kg each. The rate of duty will be 35% ad valorem.
Item #4a is a 75g (2.6 oz) “Yellowfin Tuna Burger” packed in an airtight, vacuum-sealed, microwaveable pouch that appears to be made of aluminum foil and plastic. It is a patty made up of very small pieces of tuna meat that have been mixed with other ingredients and pressed/molded into a round burger shape. The patty is coated with breadcrumbs on its exterior surfaces. The ingredients are yellowfin tuna (52%), water, sunflower oil, egg, onion, sugar, garlic, salt, thickener [guar gum], parsley, breadcrumbs. The burger is packed in its pouch without any sauce or other medium.
Item #4b is a 75g (2.6 oz) “Skipjack Tuna Burger” made from skipjack tuna (52%) instead of yellowfin. It is otherwise the same as the above item 4a in terms of its remaining ingredients, physical form, and packaging.
The applicable subheading for the yellowfin and skipjack tuna burgers (items 4a and 4b) will be 1604.20.5090, HTSUS, which provides for prepared or preserved fish…: other prepared or preserved fish: other: fish sticks and similar products of any size or shape, if breaded, coated with batter or similarly prepared: other: other. The rate of duty will be 7.5% 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 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