CLA-2-16:RR:NC:2:231 H87079

Mr. Esra Turkyilmaz
Dardanel Gida Yatirim A.S.
Ahi Evran Cd. Polaris Is Merkezi
Kat 10 80670
Maslak, Istanbul
Turkey

RE: The tariff classification of canned tuna from Turkey.

Dear Mr. Turkyilmaz:

In your letter, dated January 9, 2002, you requested a tariff classification ruling.

The merchandise is described thus:

Canned tuna in brine-skipjack, yellowfin Canned tuna in vegetable oil-skipjack, yellowfin Canned tuna in olive oil Canned sardines in vegetable oil. Canned sardines in tomato sauce.

The applicable subheading for canned tuna in brine (item 1) will be 1604.14, Harmonized Tariff Schedule of the United States (HTS), under the provision for tunas and skipjack, in airtight containers, not in oil. Within this provision, classification will be under either one of two further subheadings. First, if entered within the tariff rate quota period, this tuna product will be classified in subheading 1604.14.2040, HTS, the provision for tuna, not in oil, in airtight containers weighing with their contents not over 7 kilograms each, and not the product of any insular possession of the United States, for an aggregate quantity entered in any calendar year not to exceed 20 percent of the United States pack of canned tuna during the immediately preceding year, as reported by the National Marine Fisheries Service. The rate of duty will be 6 percent ad valorem. If entered after the tariff rate quota has been filled, this tuna product will be classified in subheading 1604.14.3040, HTS. The rate of duty will be 12.5 percent ad valorem. Note that the tariff rate quota for this merchandise opens on January 1 each calendar year, and closes when the full quota amount has been entered.

The applicable subheading for canned tuna in vegetable oil (item 2) and canned tuna in olive oil (item 3) will be 1604.14.1000, HTS, which provides for prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs, fish, whole or in pieces, but not minced, tunas, skipjack and bonito (Sarda spp.), tunas and skipjack, in airtight containers, in oil. The rate of duty will be 35 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on the canned sardines in vegetable oil (item 4) or the canned sardines in tomato sauce (item 5). Your request for a classification ruling should include the scientific name of this fish and a sample of each item.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Thomas Brady at (646) 733-3030.

Sincerely,

Robert B. Swierupski
Director
National Commodity
Specialist Division