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

Mr. Gerald A. Winters
Thaveevong Industry (TVI) Foods, LLC
705 W. 9th Street (Suite #2204)
Los Angeles, CA 90015

RE: The tariff classification of fish cakes from Thailand.

Dear Mr. Winters:

In your letter dated June 13, 2011, you requested a tariff classification ruling.

The goods in question are identified as “Thai Fish Cakes,” which consist of surimi mixed with other ingredients.

In the manufacturing process, raw surimi (65.00%) (fish paste made of minced Threadfin Bream, species Nemipterus bathybius), is mixed with string beans (14.00%), water (12.73%), curry paste (4.60%), soybean oil (2.00%), salt (0.90%), modified tapioca starch (0.50%), fish sauce (0.10%), sodium tripolyphosphate (0.10%) and kaffir lime leaf (0.07%). The resulting mixture is then formed by machine into 34-gram patties. The patties are then steamed to the extent that they reach a core temperature of at least 80° C (176° F), a process which cooks and firms the surimi, and destroys any bacteria that might be present. The patties are subsequently flash-fried. The finished items are then cooled, packaged in airtight bags and frozen. There will be both 12-oz retail packs for supermarkets and 2.2-lb wholesale packs for restaurants.

The applicable subheading for the above-described frozen “Thai Fish Cakes” will be 1604.20.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for prepared or preserved fish…: other prepared or preserved fish: other: balls, cakes and puddings: not in oil: in immediate containers weighing with their contents not over 6.8 kg each: in airtight containers. The rate of duty will be Free.

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