CLA-2 CO:R:C:F 956917 GGD
Ms. Eiko Vojkovich
Arctic Alaska Fisheries Corporation
1900 West Nickerson Street, Suite 200
Seattle, Washington 98119
RE: Pacific Cod Heads; Edible Fish Products
Dear Ms. Vojkovich:
This letter is in response to your inquiry of October 24,
1994, concerning the classification under the Harmonized Tariff
Schedule of the United States (HTSUS), of fish heads of the
species Pacific cod (Gadus Macrocephalus), and parts thereof. It
is our understanding that the product will be frozen. The
merchandise will be used for human consumption as an ingredient
in various traditional seafood preparations, such as fish soup.
FACTS:
The Pacific cod fish are taken from the waters of the north
Pacific. The cod heads, and parts thereof (including tongues and
cheeks), will be inspected and verified as suitable for use in
human food preparations, in accordance with the Seafood
Inspection Program, United States Department of Commerce.
ISSUE:
What is the proper classification of the Pacific cod heads?
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with
the General Rules of Interpretation (GRIs). The systematic
detail of the harmonized system is such that virtually all goods -2-
are classified by application of GRI 1, that is, according to the
terms of the headings of the tariff schedule and any relative
Section or Chapter Notes. In the event that the goods cannot be
classified solely on the basis of GRI 1, and if the headings and
legal notes do not otherwise require, the remaining GRIs may then
be applied. The Explanatory Notes (ENs) to the Harmonized
Commodity Description and Coding System, which represent the
official interpretation of the tariff at the international level,
facilitate classification under the HTSUS by offering guidance in
understanding the scope of the headings and GRIs.
Chapter 3, HTSUS, covers fish and crustaceans, molluscs and
other aquatic invertebrates. Note 1(b) to chapter 3, states that
"[t]his chapter does not cover: Fish...dead and unfit or
unsuitable for human consumption by reason of either their
species or their condition (chapter 5)." The ENs to chapter 3,
indicate that the chapter covers all fish, whether live or dead,
presented for direct consumption, or for industrial purposes
(canning, etc.).
Heading 0303, HTSUS, covers frozen fish, excluding fish
fillets and other fish meat of heading 0304. Subheading
0303.60.0090, HTSUSA, provides for frozen cod, other than
Atlantic cod, excluding livers and roes. We find that the
Pacific cod heads, properly prepared for human consumption, are
correctly classified in this provision. However, fish heads as
products of fish, unless they are proven suitable for human
consumption in accordance with food inspection standards, are
classified under heading 0511, HTSUS, which covers "Animal
products not elsewhere specified or included; dead animals of
Chapter 1 or 3, unfit for human consumption."
HOLDING:
The goods identified as Pacific cod heads, and parts
thereof, are properly classified in subheading 0303.60.0090,
HTSUSA, the provision for "Fish, frozen, excluding fish fillets
and other fish meat of heading 0304: Cod (Gadus morhua,
Gadus ogac, Gadus macrocephalus), excluding livers and roes,
Other." The applicable duty rate is free.
Sincerely,
John Durant, Director
Commercial Rulings Division