CLA-2-03:OT:RR:NC:N2:231
Mr. Robert Grasing
Sandler, Travis & Rosenberg, P.A.
24 Smith Street
Pawling, NY 12564
RE: The tariff classification of Frozen Smoked Minced Tuna from Thailand
Dear Mr. Grasing:
In your letter dated January 5, 2016 you requested a tariff classification ruling on behalf of your client, Sea Delight LLC (Miami, FL).
The subject merchandise is Frozen Smoked Minced Tuna. The product is produced from tuna loins that are cut from the main body of a tuna fish from the top of the spine to the belly after the head, tail and guts have been removed. The meat is cold smoked through a blended wood smoke process (blended wood smoke ingredients are listed as salt, sugar and wood smoke) after which the tuna loin is minced, packed and frozen.
The applicable subheading for the Frozen Smoked Minced Tuna will be 0305.49.4045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption: Smoked fish, including fillets, other than edible fish offal: Other. 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 https://hts.usitc.gov/current.
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 Ekeng Manczuk at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division