CLA-2-16:OT:RR:NC:N4:231
Ms. Linda Labrosse, CCS
6568 Lavoie St.
Val-Morin, Quebec J0T 2R0
Canada
RE: The tariff classification and country of origin marking of seasoned smoked fish products from Canada; Article 509
Dear Ms. Labrosse:
In your letter dated October 6, 2015, you requested a tariff classification and country of origin ruling on behalf of your client, Fumoir Grizzly (Saint-Augustin, Quebec, Canada).
You have outlined a scenario in which your client will produce (in Canada) three products for export to the United States. You describe the products as follows:
“Coho Salmon - The Authentic Smoked.” This is smoked, sliced Coho salmon, frozen. Once thawed, the product is ready to eat. Ingredients: Coho salmon, salt, spices (mixed seasonings of 26 different spices like dill, coriander, chili pepper, etc.), pure maple syrup.
“Atlantic Salmon - The Authentic Smoked.” This is smoked, sliced Atlantic salmon, frozen. Once thawed, the product is ready to eat. Ingredients: Atlantic salmon, salt, spices (mixed seasonings of 26 different spices like dill, coriander, chili pepper, etc.), pure maple syrup.
“Rainbow Trout - The Authentic Smoked.” This is smoked, sliced rainbow trout, frozen. Once thawed, the product is ready to eat. Ingredients: rainbow trout (Oncorhynchus mykiss), salt, spices (mixed seasonings of 26 different spices like dill, coriander, chili pepper, etc.), pure maple syrup.
You explain that the Coho salmon, Atlantic salmon and rainbow trout are of Chilean origin, and are imported into Canada in the form of frozen fillets, trim C or trim D. The trim D fillets do not require any additional trimming before processing in Canada, but trim C fillets require removal of a piece of fat. After the fillets are received in your client’s plant in Canada, the following processing steps will take place for all three products:
Fillets are thawed on grates.
Trimming (for trim C fillets only).
The fillets are skinned.
They are placed in a dry cure mixture (salt + 26 spices mix) at 40º C for 1½ to 2 hours.
Water soaking.
Glazing of the fillets with pure maple syrup.
Smoking (cold-process) for a period of 24 to 48 hours.
Once smoked, the fillets are frozen and then cut into thin slices.
Vacuum packed on foil backing, in various portions.
The applicable subheading for finished products 1 and 2 (Authentic Smoked Coho and Atlantic Salmon) will be 1604.11.4050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for prepared or preserved fish…: fish, whole or in pieces, but not minced: salmon: other: other. The general rate of duty will be free.
The applicable subheading for finished product 3 (Authentic Smoked Rainbow Trout) will be 1604.19.2100, 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% 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.
With regard to country of origin and marking thereof, Section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.
Part 134, Customs Regulations (19 CFR Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Pursuant to 19 CFR Section 134.1(b), the country of origin is the country of manufacture, production or growth of any article of foreign origin entering the U.S. Further work or material added to a foreign article in a second foreign country must effect a substantial transformation in order to render the final product a good of the second country. However, for a good of a NAFTA country, the NAFTA Marking Rules (set forth in 19 CFR Part 102) will determine the country of origin. The NAFTA rules will govern in the current scenario.
Applying the NAFTA Marking Rules set forth in Part 102 of the regulations to the facts of this case, we find that the three finished fish products are goods of Canada for marking purposes. The use of the phrase “Made in Canada” or “Product of Canada” on the individual packages, as you have proposed, would therefore be acceptable for country of origin marking purposes.
This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181).
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 the email address [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division