CLA-2 RR:TC:FC 959211 RC
Mr. Mick W. Blakely
C.F. Liebert, Inc.
#8-12th Street
P.O. Box 1890
Blaine, Washington 98231-1890
RE: Reconsideration and Modification of New York Ruling Letter
(NYRL) 897665; Frozen, Broiled Eel Fillets
Dear Mr. Blakely:
This is in reference to NYRL 897665, dated May 23, 1994,
issued to you on behalf of Fairlane Seafoods, Ltd., Canada,
concerning the classification of frozen, broiled eel fillets. In
NYRL 897665, 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 897665 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. The
eel has been sliced down the middle into fillets and prepared
with soy sauce, sweet saki, sugar, pepper, and monosodium
glutamate. No oil is added to the product. It is not clear
whether 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 897665 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, in airtight containers; under subheading
1604.19.8000, HTSUSA, as fish, whole or in pieces, but not
minced, not in airtight containers; 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 897665, we find that it is incorrect.
The eel fillets are more specifically provided for in subheading
1604.19.2000, HTSUSA, as fish, whole or in pieces, but not
minced, in airtight containers or in subheading 1604.19.8000,
HTSUSA, as fish, whole or in pieces, but not minced, not in
airtight containers rather than in subheading 1604.20.6010,
HTSUSA, as other prepared or preserved fish.
HOLDING:
Depending upon whether or not the frozen, broiled eel
fillets are packaged in airtight containers, they are
classifiable either under 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 or under subheading 1604.19.8000, 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): Other: Other: Other"
dutiable at 6 percent ad valorem.
NYRL 897665 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