CLA-2-16:S:N:N1:229
Mr. Irving A. Mandel
Fritz Companies, Inc.
40 Exchange Place, 12th Floor
New York, NY 10005
RE: The tariff classification of frozen cooked TUNA LOINS from
Thailand.
Dear Mr. Mandel:
In your letter dated May 1, 1990, on behalf of Bumble Bee
Seafood, you requested a tariff classification ruling.
The product is described as frozen, cooked TUNA LOINS packed
in five kilogram portions in cryovac bags, which are sealed with
metal clips. Since a metal clip does not generally create an
airtight seal, this product would not be considered to be
packaged in airtight containers. Additionally, these bags are
not labeled or marked in any manner, their function being to
separate and protect the tuna fish during transit to the cannery
for further processing. These loins will be imported on pallets,
each holding approximately 14 layers of five kilogram loins, for
a total of 196 loins per pallet. You state that cardboard may be
used at the top and/or bottom to protect the cryovac bags from
damage. Fiber dividers may also be inserted between each layer
to facilitate handling at the cannery. Finally, a plastic
stretch-wrapping of about 16 to 18 microns in thickness may be
wrapped around the sides of the pallet, or anound the entire
pallet, to facilitate handling. Several plastic straps may then
be wrapped around the pallet to tightly secure the loins during
transportation. A sample of the stretch-wrapping, said to be
forwarded with your letter but apparently not included, would not
seem to be relevant to the classification of this merchandise,
based on the information you have provided.
The applicable subheading for these frozen, cooked TUNA
LOINS will be 1604.14.4000, Harmonized Tariff Schedule of the
United States (HTS), which provides for prepared or preserved
fish,...whole or in pieces, but not minced:...tunas and
skipjack:...not in airtight containers: in bulk or in immediate
containers weighing with their contents over 6.8 kilograms each,
not in oil. The rate of duty will be 1.1 cents per kilogram.
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