CLA-2-03:OT:RR:NC:N5:231
Scott Hoffman
Trans American Customhouse Brokers, LLC
300 Airborne Parkway
Suite No. 212
Buffalo, NY 14225
RE: The tariff classification and country of origin of Frozen Cod, Pollock and Salmon Fillets
Dear Mr. Hoffman:
In your letter dated April 27, 2025, you requested a tariff classification and country of origin determination
ruling on behalf of your client, Camerican International Inc. (Paramus, NJ).
You have presented a scenario whereby Cod (Gadus macrocephalus), Pink Salmon (Oncorhynchus
gorbuscha) and Alaskan Pollock (Theragra chalcogramma) are wild caught in the Gulf of Alaska by
U.S.-flagged vessels. The fish products are shipped to China for further processing. In China, the fish
products are thawed, cleaned, filleted, skinned, trimmed and the pin bones are removed. The skinless fillets
are placed on individual quick-freezing (IQF) trays, quick frozen, portioned, weighed, glazed, individually
vacuum packed and refrozen in polyvinyl bags, and packed into export cases for shipment to the United
States. The cod, pollock and a portion of salmon fillets are packed in 2-pounds bags, 10 per case. Another
portion of salmon fillet is packed in 1-pound bags, 10 per case.
You seek a determination as to the tariff classification and country of origin of the above-described products.
The applicable subheading for the Frozen Cod Fillets will be 0304.71.1000, Harmonized Tariff Schedule of
the United States (HTSUS), which provides for: “Fish fillets and other fish meat (whether or not minced),
fresh, chilled or frozen: Frozen fillets of the families of Gadidae: Cod (Gadus morhua, Gadus ogac, Gadus
macrocephalus): Skinned, whether or not divided into pieces, and frozen into blocks each weighing over 4.5
kg, imported to be minced, ground or cut into pieces of uniform weights and dimensions.” The general rate of
duty will be Free.
The applicable subheading for the Frozen Alaskan Pollock Fillets will be 0304.75.1000, HTSUS, which
provides for: “Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen: Alaska
pollock (Theragra chalcogramma): Skinned, whether or not divided into pieces, and frozen into blocks each
weighing over 4.5 kg, imported to be minced, ground or cut into pieces of uniform weights and dimensions.”
The general rate of duty will be Free.
The applicable subheading for the Frozen Pink Salmon fillet will be 0304.81.1000, HTSUS, which provides
for: “Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen: Frozen fillets of other
fish: Pacific salmon (Oncorhynchus gorbuscha): Skinned, whether or not divided into pieces, and frozen into
blocks each weighing over 4.5 kg, imported to be minced, ground or cut into pieces of uniform weights and
dimensions.” The general rate of duty will be Free.
In your letter, you suggested tariff classification determination for the fish products under subheading
9802.00.5060, HTSUS. This provides a partial or complete duty exemption for articles returned to the U.S.
after having been exported to be advanced in value or improved in condition by any process of manufacture
or other means, provided that the documentary requirements of Section 10, Customs Regulations (19 CFR
10.8) are satisfied. Pursuant to 19 CFR 10.8, the importer must submit a declaration executed by the person
who performed the repairs or alterations and a declaration of his own containing various attestations. Articles
eligible under subheading 9802.00.5060 are subject to a duty upon the value of the repairs, alterations,
processing, or otherwise changes in condition abroad, pursuant to Note 3 to Subchapter II, Chapter 98,
HTSUS.
Customs and Border Protection has consistently ruled that fish filleted and processed abroad are considered
“substantially transformed” into a new article of commerce especially when the product results into a
consumer ready product such as fillets. Because the fish products are substantially transformed abroad (from
whole fish into fillets) they are no longer considered the same U. S. product therefore making them ineligible
for classification under 9802.00.5060, HTSUS.
The tariffs and additional duties cited above are current as of the issuance of this ruling. 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/.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries
will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to subheadings
0304.71.000, 0304.75.1000, 0304.81.1000, HTSUS, listed above.
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.
The “country of origin” is defined in 19 CFR 134.1(b) as “the country of manufacture, production, or growth
of any article of foreign origin entering the United States. Further work or material added to an article in
another country must effect a substantial transformation in order to render such other country the ‘country of
origin’ within the meaning of this part.”
When determining the country of origin, the substantial transformation analysis is applicable. See, e.g.,
Headquarters Ruling Letter (“HQ”) H301619, dated November 6, 2018. The test for determining whether a
substantial transformation will occur is whether an article emerges from a process with a new name,
character, or use different from that possessed by the article prior to processing. See Texas Instruments Inc. v.
United States, 681 F.2d 778 (C.C.P.A. 1982). This determination is based on the totality of the evidence. See
National Hand Tool Corp. v. United States, 16 C.I.T. 308 (1992), aff?d, 989 F.2d 1201 (Fed. Cir. 1993).
In the present instance, the fish is harvested in the United States then processed in China (i.e., thawed,
filleted, pin-bone removed, skinned), refrozen, and exported to the United States. Based on the information
presented, this office finds that the finished product is substantially transformed due to the processing
performed in China. ?The country of origin is China.
Please note that seafood is subject to the Mandatory Country of Origin Labeling (COOL) requirements
administered by the USDA?s Agricultural Marketing Service (AMS). We advise you to check with that
agency for their further guidance on your scenario. Contact information for AMS is as follows:
USDA-AMS-LS-SAT
Room 2607-S, Stop 0254
1400 Independence Avenue, SW
Washington, DC 20250-0254
Tel. 202.720.4486
Website: www.ams.usda.gov/COOL
Email address for inquiries: [email protected]
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 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