CLA-2-20:OT:RR:NC:N5:228
Giacomo Cinelli
Giacinto Callipo Conserve Alimentari srl
Via Riviera Prangi 156 Pizzo 89812 Italy
RE: The tariff classification of a Mackarel Salad from Italy
Dear Mr. Cinelli:
In your letter dated August 14, 2023, you requested a tariff classification ruling.
An ingredients breakdown and a picture of the product accompanied your inquiry.
The subject merchandise is described as a Mackerel Salad with beans, sweet corn, peppers and
carrots. The prepared, ready-to-eat meal is said to contain approximately 23 percent red beans, 20 percent sweet corn, 19 percent Mackarel (Scomber scombrus), sunflower seed oil, 6 percent each of peppers and carrots, water, flavorings and salt. The product will be imported in an ambient condition, packed in 160-gram tin cans.
In your letter, you suggested classification of the merchandise under subheading 1604.20.50, Harmonized Tariff Schedule of the United States (HTSUS), which provides for fish sticks and similar products of any size or shape, if breaded, coated with batter or similarly prepared. We disagree. The ingredients breakdown provided has stated that the Mackarel Salad contains 19 percent mackerel (Scomber scombrus). Per Note 2 to Chapter 16, HTSUS, food preparations fall in this chapter provided that they contain greater than 20 percent by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof. Based on the ingredients breakdown provided and the above referenced Chapter Note, the product will be classified elsewhere.
The applicable subheading for the Mackerel Salad will be 2005.99.9700, HTSUS, which provides for other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen … other vegetables and mixtures of vegetables … other … other. The general rate of duty will be 11.2 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 FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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 Timothy Petrulonis at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division