CLA-2-16:S:N:N1:229
1604.13.4000
Mr. Alberto Casas
Imperial Freight Brokers, Inc.
2400 N.W. 93rd Avenue
Miami, FL 33172
RE: The tariff classification of CANNED SARDINE PRODUCTS from
Venezuela.
Dear Mr. Casas:
In your letter dated May 13, 1991, you requested a tariff
classification ruling on behalf of Eveba of Florida, Inc.
The products in question consist of different styles of
canned sardines, all packed in unlabeled flat tins of 4-1/2
ounces (120 grams) each, net weight, enclosed in paperboard boxes
labeled with the "Eveba" brand. SARDINES without skin and bone
in soya oil is said to consist of sardines, soya oil, and salt.
SARDINES smoked in vegetable oil is said to consist of naturally
smoked sardines packed in vegetable oil and salt. These smoked
sardines are neither skinned nor boned. SARDINE FILLETS with
skin with chili in soya oil is said to consist of skin-on sardine
fillets packed with soya oil, chili, and salt. These sardine
fillets are boneless. SARDINES with lemon in soya oil is said to
consist of sardines packed in soya oil, lemon, water, and salt.
These sardines are neither skinned nor boned. SARDINE FILLETS
with skin in tomato sauce is said to consist of skin-on sardine
fillets packed in tomato sauce, water, and salt. The weight of
these sardine fillets, in their immediate container, is about
161.68 grams.
The applicable subheading for SARDINES without skin and bone
in soya oil and SARDINE FILLETS with skin with chili in soya oil
will be 1604.13.3000, Harmonized Tariff Schedule of the United
States (HTS), which provides for Sardines, sardinella and
brisling or sprats:...In oil, in airtight
containers:...Other:...Skinned or boned. The rate of duty will
be 20 percent ad valorem.
The applicable subheading for SARDINES smoked in vegetable
oil will be 1604.13. If neither skinned nor boned, valued $1 or
more per kg in tin-plate containers, or $1.10 or more per kg in
other containers, these smoked sardines will be classified in
subheading 1604.13.1000, HTS. The rate of duty will be 4 percent
ad valorem. If not valued at $1 or more per kg. in tin-plate
containers, or $1.10 or more per kg in other containers, these
smoked sardines will be classified in subheading 1604.13.2000,
HTS, as Other sardines in oil, in airtight containers, neither
skinned nor boned. The rate of duty will be 15 percent ad
valorem.
The applicable subheading for SARDINES with lemon in soya
oil will be 1604.13.2000, HTS, which provides for Sardines,
sardinella and brisling or sprats:...In oil, in airtight
containers:...Other:...Neither skinned nor boned. The rate of
duty will be 15 percent ad valorem.
The applicable subheading for SARDINE FILLETS with skin in
tomato sauce will be 1604.13.4000, HTS, which provides for
Sardines, sardinella and brisling or sprats:...Other:...In
immediate containers weighing with their contents under 225 grams
each. The rate of duty will be 2.5 percent ad valorem.
Articles classifiable under subheading 1604.13.4000, HTS,
which are products of Venezuela, are entitled to duty free
treatment under the Generalized System of Preferences (GSP) upon
compliance with all applicable regulations.
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