CLA-2-03:OT:RR:NC:N2:231
Mr. John H. Duberg
Land Ice and Fish, LLC
3828 Gaines Court
Winter Haven, FL 33884
RE: The tariff classification of fresh/chilled tuna loins from Trinidad and Tobago.
Dear Mr. Duberg:
In your letter dated March 16, 2012 you requested a tariff classification ruling.
The goods in question are fresh yellowfin and bigeye tuna loins in chilled (not frozen) condition. You have provided the following description:
Loins will be cut along the length of the fish, as in a fillet. From each fish, four loins are cut, basically quartering the fish lengthwise. Each loin only has meat from the corresponding quarter section of the fish. There are no bones in loin. Skin may be on or off, depending on customer preference.
For clarification, you have confirmed that each loin includes meat from only one side of the fish, being essentially half of the fillet comprising the right or left side of the tuna. In describing various cuts of fish, one of our reference sources indicates that a “loin” is a prime part of a fillet from a large round fish.
The subject tuna loins will be imported fresh/uncooked/chilled in insulated boxes with gel packs.
The applicable subheading for the above-described tuna loins will be 0304.49.0090, 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: fresh or chilled fillets of other fish: other: other. The rate of duty will be free.
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 on World Wide Web at http://www.usitc.gov/tata/hts/.
In a supplement to your inquiry, you stated that the subject loins will be obtained from tunas caught by vessels operating under the respective flags of various countries, i.e., Trinidad & Tobago and other nations. All fish will be landed in Trinidad & Tobago, where they will be processed (cut) into loins. You asked us to confirm your understanding that when the loins are cut from fish caught by non-Trinidad & Tobago vessels, the country of origin of the loins will nevertheless be deemed Trinidad & Tobago.
With respect to the foregoing, we would note that a specialized rule governs fish such that, unless the animal was caught or harvested within the territorial waters of a country, the country of origin follows the flag of the catching vessel. This rule of origin, the “Law of the Flag,” was affirmed by the Court of International Trade in Koru North America v. United States, 701 F. Supp. 229 (CIT 1988). However, U.S. Customs and Border Protection maintains a longstanding position, also based on Koru, that the conversion of whole fish into boneless pieces like fillets or loins constitutes a “substantial transformation,” thereby creating new articles of commerce whose origin is deemed to be the country where such conversion takes place. (See, for example, Headquarters Ruling Letter 735084, dated August 17, 1993, and New York Ruling Letter J84290, dated June 10, 2003.) Accordingly, based on the information you presented, we agree that Trinidad & Tobago is the country of origin of all the tuna loins at issue.
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 FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. This merchandise may also be subject to requirements administered by the National Marine Fisheries Service (NMFS) of NOAA, which may be contacted at 501 West Ocean Boulevard, Long Beach, CA 90802, telephone 562-980-4000. The Web site address is www.nmfs.noaa.gov/.
This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Nathan Rosenstein at (646) 733-3030.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division