CLA-2-03:OT:RR:NC:N5:231
Mr. Wai Lau
All Cleared Customs Brokerage
24 Merry Lane
Westbury, NY 11590
RE: The Tariff Classification of Frozen Whiting Fillets from Argentina
Dear Mr. Lau:
In your letter dated November 11, 2025, you requested a tariff classification on behalf of your client,
Morrigan Trading LLC (Miami, FL).
The subject merchandise is Frozen Argentine Whiting Fillets (also known as Argentine Hake, Merluccius
hubbsi). The fish is harvested in the coastal waters of Argentina, where they are headed, gutted, and cut into
fillets of various sizes. The fillets are then quick frozen and packed in ten-pound boxes for importation to the
United States.
The applicable subheading for the Frozen Argentine Whiting Fillets will be 0304.74.5000, 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 Bregmacerotidae, Euclichthyidae, Gadidae,
Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae: Hake (Merluccius spp.,): Other.”
The general rate of duty will be Free.
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 Argentina 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 subheading
0304.74.5000, HTSUS, listed above.
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/.
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]
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 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 Title 19 of the Code of Federal Regulations
(19 C.F.R. Part177).
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,
(for)
Deborah Marinucci
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division