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

Ms. Yunming Gu
Wismettac Asian Foods, Inc.
13409 Orden Drive Santa Fe Springs, CA 90670

RE:  The tariff classification of Seasoned Fish Roe from Iceland

Dear Ms. Gu:

In your letter dated June 6, 2023, you requested a tariff classification ruling.

The subject merchandise is Seasoned Capelin Roe (Masago).  The listed ingredients are capelin roe (wild), sugar, salt, seasoning, soy sauce, citric acid (E 330), phosphoric acid (E 338), and FD&C Yellow No. 6.  The product, which will be packed in 2-kilogram food grade plastic containers, will be sold in bulk quantities to Asian restaurants and supermarkets.

The applicable subheading for the Seasoned Capelin Roe (Masago) will be 1604.32.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs: Caviar and caviar substitutes: Caviar substitutes: 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 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 and Border Protection 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, please contact National Import Specialist Ekeng Manczuk at [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division