CLA-2-16:S:N:N7:231 802906
Mr. Jim Fong
J.B. Fong and Commpany
P.O. Box 2733
Station B
San Francisco, CA 94126
RE: The tariff classification of tuna paste from Taiwan.
Dear Mr. Fong:
In your letter, dated September 30, 1994, you have requested
a tariff classification ruling, on behalf of your client, New
Horizon Company, South San Francisco, CA.
The product is a can of "Hsin Tung Yang Fish Paste." The ingredients of
the fish paste are tuna, soy sauce, salt, chili paste, salad oil, cane sugar
and condiments. The net weight is 6.35 ounces (180 grams).
The applicable subheading for the tuna paste will be 1604.20.1000,
Harmonized Tariff Schedule of the United States (HTS), which provides for
prepared or preserved fish; caviar and caviar substitutes prepared from fish
eggs, other prepared or preserved fish, other, pastes. The rate of duty will
be free.
This ruling is being issued under the provisions of Section 177 of the
Customs Regulations (19 C.F.R. 177.
A copy of this ruling letter should be attached to the entry documents
filed at the time this merchandise is imported. If the documents have been
filed without a copy, this ruling should be brought to the attention of the
Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport