CLA-2-84:S:N:N1:106 810897
Mr. Nigel Nakada
Seatech Supplies Ltd.
7780 River Road
Richmond, British Columbia
Canada V6X 1X7
RE: The tariff classification of a fish fin remover from Japan
Dear Nakada:
In your letter dated May 23, 1995 you requested a tariff
classification ruling. You included descriptive literature with
your request.
The "Hirehachi" fish fin remover is manufactured in Japan
and assembled in Canada. Since there is no information in your
request about the assembly process, it will be understood, for
the purposes of this ruling, that the country of origin of the
article is Japan. This tool will remove the dorsal, belly and
breast fins of processed fish such as salmon, cod, flat fish,
yellow tail and so forth and is intended for use principally on
floating fish factories and fisheries. The tool functions with
the aid of a circular cutting wheel and guide edge and is held in
the hand. The fin remover is connected to a minimum 2 horsepower
air compressor with an air filter, regulator and lubricator
attached in between the cutter and compressor. The fin remover
is packaged with the regulator and a bottle of food grade oil,
both of which are products of the United States.
The classification of goods in the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) are governed by
the General Rules of Interpretation (GRI's). GRI 1, HTSUSA,
states in part that "for legal purposes, classification
shall be determined according to the terms of the headings and
any relative section or chapter notes and...according ..to the
following provisions." The fin remover answers to the description of both headings 8438 and 8467, which read, in
pertinent part, as follows:
8438 Machinery, not specified or included elsewhere in
this chapter, for the industrial preparation of
manufacture of food or drink...;
8467 Tools for working in the hand, pneumatic or with
self-contained nonelectric motor...;
GRI 3, HTSUSA, one of "the following provisions" mentioned in GRI
1, must be utilized when an article is classifiable in two or
more headings. GRI 3(a), HTSUSA, states that "the heading which
provides the most specific description shall be preferred to
headings providing a more general description." Since the fish
fin remover is principally used in the industrial preparation of
food, whether for immediate consumption or preserving, it is more
specifically described in heading 8438.
The applicable tariff provision for the fish fin remover
will be 8438.80.0000, HTSUSA, which provides for other machinery,
not specified or included elsewhere in the chapter, for the
industrial preparation of food or drink. The general rate of
duty will be 3.2 percent ad valorem.
This ruling is being issued under the provisions of Part 177
of the Customs Regulations (19 CFR 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