CLA-2 RR:TC:FC 959210 RC
Mr. Robert Hartman
William A. Flegenheimer
11048 South La Cienega Boulevard
Inglewood, California 90304
RE: Reconsideration and Modification of New York Ruling Letter
(NYRL) 810216; Frozen, Broiled Eel Fillets
Dear Mr. Hartman:
This is in reference to NYRL 810216, dated May 16, 1995,
issued to you on behalf of Marubeni America Corporation, Seattle,
Washington, concerning the classification of frozen, broiled eel
fillets. In NYRL 810216, Customs found that the eel was
classifiable under 1604.20.6010, HTSUSA, the provision for
prepared or preserved fish; caviar and caviar substitutes
prepared from fish eggs, other prepared or preserved fish, other,
other, pre-cooked and frozen. This letter is to inform you that
NYRL 810216 no longer reflects the views of the U.S. Customs
Service. The following represents our position and modifies that
ruling.
FACTS:
The subject merchandise is frozen, broiled eel fillets
(Kabayaki Unagi). The eel has been sliced down the middle into
fillets and prepared with soy sauce, sugar, rice wine, caramel
color, monosodium glutamate, and starch. No oil is added to the
product. The product is packaged in airtight containers (vacuum
packed).
Pursuant to section 625, Tariff Act of 1930 (19 U.S.C.
1625), as amended by section 623 of Title VI (Customs
Modernization) of the North American Free Trade Agreement
Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993),
notice of the proposed modification of NYRL 810216 was published
on April 30, 1997, in the Customs Bulletin,
Volume 31, Number 18.
ISSUE:
Whether the frozen, broiled eel fillets are classifiable
under subheading 1604.19.2000, HTSUSA, as fish, whole or in
pieces, but not minced; or under subheading 1604.20.6010, HTSUSA,
as other prepared or preserved fish.
LAW AND ANALYSIS:
Classification under the HTSUSA is made in accordance with
the General Rules of Interpretation (GRIs). The systematic
detail of the harmonized system is such that virtually all goods
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 HTSUSA by offering guidance
in understanding the scope of the headings and GRIs.
Heading 1604, HTSUS, provides for "Prepared or preserved
fish . . . whole or in pieces, but not minced." The ENs to
heading 1604 indicate that among other items, the heading covers
fish prepared or preserved in oil, and that the products remain
classified in the heading whether or not they are put up in
airtight containers.
Upon review of NYRL 810216, we find that it is incorrect.
The frozen, broiled eel fillets are more specifically provided
for in subheading 1604.19.2000, HTSUSA, as fish, whole or in
pieces, but not minced rather than in subheading 1604.20.6010,
HTSUSA, as other prepared or preserved fish.
HOLDING:
The frozen, broiled eel fillets fall into subheading
1604.19.2000, HTSUSA, the provision for "Prepared or preserved
fish; caviar and caviar substitutes prepared from fish eggs:
Fish, whole or in pieces, but not minced: Other (including
yellowtail): In airtight containers: Not in oil: Other."
Dutiable at 5.2 percent ad valorem.
NYRL 810216 is modified.
In accordance with 19 U.S.C. 1625, this ruling will become
effective 60 days from its publication in the Customs Bulletin.
Publication of rulings or decisions pursuant to 19 U.S.C. 1625
does not constitute a change of practice or position in
accordance with section 177.10(c)(1), Customs Regulations (19 CFR
177.10(c)(1).
Sincerely,
John Durant, Director
Tariff Classification
Appeals Division