CLA-2-16:OT:RR:NC:2:231
Mr. Gerald A. Winters
Thaveevong Industry (TVI) Foods, LLC
705 W. 9th Street (Suite #2204)
Los Angeles, CA 90015
RE: The tariff classification of breaded fish fillets from Thailand.
Dear Mr. Winters:
In your letter dated June 13, 2011, you requested a tariff classification ruling.
The goods in question are identified as “Breaded Threadfin Bream Fillets.” In the manufacturing process, fish fillets (65%) (Threadfin Bream, species Nemipterus bathybius) are first coated with a batter said to consist of water, “predust,” “battermix” and soybean oil. The battered fillets are then covered, by hand, with breadcrumbs. The battered, breaded fillets are then “pre-fried,” a process that does not cook the fish but merely browns the coating and helps it adhere during subsequent handling. The finished goods are then cooled, packaged and frozen. You state that the packaging process entails placing the items on a plastic tray, overwrapping with an airtight covering, and inserting the wrapped tray into a cardboard box. There will be both 12-oz retail packs for supermarkets and 2.2-lb wholesale packs for restaurants.
The applicable subheading for the above-described frozen “Breaded Threadfin Bream Fillets” in airtight containers will be 1604.19.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for prepared or preserved fish…: fish, whole or in pieces, but not minced: other (including yellowtail): in airtight containers: not in oil: other. The rate of duty will be 4%.
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 http://www.usitc.gov/tata/hts/.
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 Nathan Rosenstein at (646) 733-3030.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division