CLA-2-16:OT:RR:NC:2:231

Mr. Charles A. Gabbert
Atalanta Corporation
Atalanta Plaza
Elizabeth, NJ 07206

RE: The tariff classification of tuna burgers from Thailand.

Dear Mr. Gabbert:

In your letter dated December 3, 2010 you requested a tariff classification ruling. Two samples and product information sheets were submitted for our review.

The first sample is identified as a breaded yellowfin tuna burger (75g). It is a patty composed of bits of tuna meat that appear to have been mixed with other ingredients and compressed/molded into a round burger shape. The patty, which is coated with breading on its exterior surfaces, is individually packed in a sealed foil pouch. There is no sauce or other medium accompanying the burger within the pouch. The ingredients are tuna (52%), water, sunflower oil, egg, breadcrumbs, wheat flour, onion, sugar, garlic, salt, thickener (locust bean gum), and parsley. The product is said to be precooked, and will apparently be imported and sold at ambient temperatures as a shelf-stable item.

The second sample is identified as a breaded skipjack tuna burger (75g). It is made with skipjack tuna instead of yellowfin, but is otherwise the same as the above-described item.

The applicable subheading for the breaded yellowfin tuna burgers and the breaded skipjack tuna burgers will be 1604.20.5090, Harmonized Tariff Schedule of the United States (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.

The importation of tuna and tuna products is also subject to requirements administered by the National Marine Fisheries Service (NMFS), which may be contacted at telephone number (562) 980-4198 or (562) 980-4035 for information. Their Web site is at 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