CLA-2-16:OT:RR:NC:N2:231

Mr. Ralph Natale
American Shipping Company Inc.
250 Moonachie Road
Moonachie, NJ 07074

RE: The tariff classification of tilapia in sauce from Thailand

Dear Mr. Natale:

In your letter dated February 20, 2015, on behalf of your client Tri-Union Seafoods LLC (DBA Chicken of the Sea International), you requested a tariff classification ruling.

Tilapia in Marinara Sauce is composed of tilapia pieces (64.7%) in a sauce (35.3%) made of water, tomato, sugar, tomato paste, salt, onion, soybean oil, garlic, yeast extract, modified tapioca starch, sweet basil leaves, distilled vinegar, oregano flakes, paprika oleoresin, black pepper powder and xanthan gum.

Tilapia in Santa Fe Sauce is composed of tilapia pieces (64.7%) in a sauce (35.3%) made of tomato, whipping cream, water, onion, tomato paste, corn, black beans, parmesan cheese, salt, coriander, distilled vinegar, sugar, modified tapioca starch, soybean oil, yeast extract, cumin powder, guar gum and chili powder.

Tilapia in Teriyaki Sauce is composed of tilapia pieces (64.7%) in a sauce (35.3%) made of water, sugar, soy sauce, ginger, soybean oil, chili, sesame seed, salt, sesame oil, yeast extract, modified tapioca starch and guar gum.

Tilapia in Yellow Curry Sauce is composed of tilapia pieces (64.7%) in a sauce (35.3%) made of water, coconut milk, carrot, sugar, salt, curry powder, soybean oil, modified tapioca starch, garlic powder, soy sauce, guar gum, yeast extract, white pepper powder and turmeric oleoresin.

Tilapia in Lemon Pepper Sauce is composed of tilapia pieces (64.7%) in a sauce (35.3%) made of water, sunflower oil, salt, sugar, modified tapioca starch, lemon juice, distilled vinegar, black pepper, xanthan gum, guar gum, flavorings (black pepper, lime) and citric acid.

Tilapia in Green Curry Sauce is composed of tilapia pieces (64.7%) in a sauce (35.3%) made of coconut milk, water, sugar, soybean oil, green curry paste, chili, modified corn starch, shallots, lemon grass, salt, sweet basil, kaffir lime leaves, guar gum, yeast extract and turmeric powder.

In an e-mail response to a query by this office, you stated that the scientific name of the intended import (tilapia in the varied aforementioned sauces) is Oreochromis Niloticus, commonly known as Nile Tilapia. All six products are fully cooked and placed in an airtight foil pouch to be sold in retail units. Each filled pouch has a net weight of 85 grams.

The applicable subheading for all of the above-described varieties of pouched tilapia in sauce will be 1604.19.3100, 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): in airtight containers: in oil: other. The rate of duty will be 4% 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 [email protected].

Sincerely,

Gwenn Klein Kirschner
Director
National Commodity Specialist Division