CLA-2-16:OT:RR:NC:N2:231
Mr. Raffaele Natale
American Shipping Co. Inc.
250 Moonachie Road
Moonachie, NJ 07074
RE: The tariff classification of Tuna Bowls from Thailand
Dear Mr. Natale:
In your letter dated August 5, 2022, you requested a tariff classification ruling on behalf of your client, Tri-Union Seafoods, LLC dba Chicken of The Sea International (El Segundo, CA).
The subject merchandise referred to as Tuna Bowls is composed of two bowls per kit, with one containing tuna and the other containing rice along with other flavoring ingredients. Three such kits are under consideration here, as follows:
Teriyaki Tuna Bowl with White Rice: The item consists of, in descending percentages of quantity, white rice, skipjack tuna, water, soy sauce, sugar, red bell pepper, modified food starch, salt, ginger, rice bran oil, guar gum, vinegar, spices, and garlic.
Lemon and Ginger Sesame Tuna Bowl with White Rice: The item consists of, in descending percentages of quantity, white rice, skipjack tuna, water, sugar, soy sauce, vinegar, ginger, white sesame, modified food starch, rice bran oil, salt, vegetable juice concentrate, guar gum, garlic powder, citric acid, sesame oil, caramel color, oleoresin paprika, and lemon flavor.
Sweet and Spicy Tuna Bowl with White Rice: The item consists of, in descending percentages of quantity, white rice, skipjack tuna, water, red bell pepper, sugar, vinegar, onion, garlic, tomato, rice bran oil, tomato paste, modified food starch, salt, yeast extract, paprika powder, guar gum, and spices.
The idea behind the Tuna Bowls is to create a complete meal ready to heat and serve. The two bowls in each kit are designed to be heated together in a microwave oven, after which the tuna is to be deposited in the bowl of rice and stirred to combine the ingredients for consumption.
The Tuna Bowls are a set comprised of components that are classifiable in different tariff headings. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) occurs in accordance with the General Rules of Interpretation (GRIs) taken in order. GRI 3(b) of the HTSUS provides, in relevant part, that sets which cannot be classified by reference to GRI 3(a) shall be classified as if they consisted of the material or component which gives them their essential character. The protein in this case, the tuna, imparts the essential character to the Tuna Bowls under review.
The applicable subheading for the Tuna Bowls will be 1604.20.0510, HTSUS, which provides for, “Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs, other prepared or preserved fish, products containing meat of crustaceans, molluscs or other aquatic invertebrates; prepared meals, prepared meals.” The rate of duty will be 5 percent 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 the 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 the 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