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

Mr. Sidney K. Azambuja
King and Prince Seafood Corp.
1 King and Prince Blvd.
Brunswick, GA 31520

RE: The tariff classification of breaded fish fillets from Ecuador or Indonesia.

Dear Mr. Azambuja:

In your letter dated June 11, 2011, you requested a tariff classification ruling.

The goods in question are identified as breaded, par-fried flounder (yellowfin sole) fillets. (Our research indicates that “yellowfin sole” is the common name for fish of the species Limanda aspera.) The composition is stated to be 50% fish and 50% applied coating. In the manufacturing process, the fish fillets are dipped into a “batter mix,” and then dipped into breading. The coated fillets are then placed in oil at 290°F for 30 seconds. You indicate that this par-frying step “sets the breading” but does not cook the fish. The items are then frozen and packaged.

The applicable subheading for the frozen, breaded yellowfin sole fillets, if imported in containers that are not airtight, will be 1604.19.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for prepared or preserved fish…: fish, whole or in pieces, but not minced: other (including yellowtail): other: fish sticks and similar products of any size or shape, fillets or other portions of fish, if breaded, coated with batter or similarly prepared: neither cooked nor in oil. The general rate of duty will be 10%.

The applicable subheading for the frozen, breaded yellowfin sole fillets, if imported in airtight containers, will be 1604.19.2000, HTSUS, which provides for prepared or preserved fish…: fish, whole or in pieces, but not minced: other (including yellowtail): in airtight containers: not in oil: other. The general rate of duty will be 4%.

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