CLA-2-16:S:N:N229:870450
1605.10.0510; 1605.20.0510
Mr. Lone Westerboe
Golden Beach, Inc.
P.O. Box 91-1130
Commerce, CA 90091
RE: The tariff classification of six fish and shellfish products
from Thailand.
Dear Mr. Westerboe:
In your letter dated December 26, 1991, you requested a
tariff classification ruling.
You describe the six products in question as canned ready-
to-eat seafood salads, which will be packaged under the
"NAUTILUS" brand. These products are designated EXOTIC SHRIMP
SALAD, EXOTIC TUNA SALAD, EXOTIC CRAB SALAD, EXOTIC TUNA IN
MAYONNAISE, EXOTIC TUNA IN SWEET & SOUR SAUCE, and EXOTIC TUNA IN
CURRY SAUCE. "Nautilus" brand EXOTIC CRAB SALAD is said to
consist of 25 percent crab meat, drained weight basis (16.89
percent, net weight), 50.8 percent mixed vegetables, and 32.31
percent brine solution. The brine is drained before serving.
EXOTIC SHRIMP SALAD is said to contain 25 percent shrimp, drained
weight basis (16.89 percent, net weight). The brine is drained
before serving. EXOTIC TUNA SALAD is said to contain 35 percent
tuna flakes, drained weight basis (25 percent, net weight). The
brine solution consists of water, vinegar, salt, sugar, citric
acid, and sulfite, and is drained before serving. We assume this
tuna is a light meat species. EXOTIC TUNA IN MAYONNAISE is said
to contain, by weight, 35 percent tuna flakes, 30 percent mixed
vegetables, and 35 percent mayonnaise sauce (containing 13.5
percent vegetable oil). EXOTIC TUNA IN SWEET & SOUR SAUCE is
said to contain 35 percent tuna flakes, 11 percent mixed
vegetables, 8 percent tomato, 11 percent pineapple, and 20.729
percent tomato sauce (containing 0.6 percent vegetable oil).
EXOTIC TUNA IN CURRY SAUCE is said to contain 35 percent tuna
flakes, 21.5 percent mixed vegetables, and 43.5 percent curry
sauce (containing 2.2 percent vegetable oil.
The applicable subheading for "Nautilus" brand EXOTIC CRAB
SALAD will be 1605.10.0510, Harmonized Tariff Schedule of the
United States (HTS), which provides for Crab:...Products
containing fish meat; prepared meals. The duty rate will be 10
percent ad valorem.
The applicable subheading for "Nautilus" brand EXOTIC SHRIMP
SALAD will be 1605.20.0510, HTS, which provides for Shrimps and
prawns:...Products containing fish meat; prepared meals. The
duty rate will be 10 percent ad valorem.
Articles classifiable under subheadings 1605.10.0510 and
1605.20.0510, HTS, which are products of Thailand are entitled to
duty free treatment under the Generalized System of Preferences
(GSP) upon compliance with all applicable regulations.
The applicable subheading for "Nautilus" brand EXOTIC TUNA
SALAD will be in 1604.14 of the Harmonized Tariff Schedule of the
United States (HTS) under the provision for Tunas and
skipjack:...In airtight containers:...Not in oil. Within this
provision, classification will be under either one of two further
subheadings. First, if entered within the tariff rate quota
period, EXOTIC TUNA SALAD will be classified in subheading
1604.14.2040, HTS, the provision for tuna, not in oil, in
airtight containers weighing with their contents not over 7
kilograms each, and not the product of any insular possession of
the United States, for an aggregate quantity entered in any
calendar year not to exceed 20 percent of the United States pack
of canned tuna during the immediately preceding year, as reported
by the National Marine Fisheries Service. The rate of duty will
be 6 percent ad valorem. If entered after the tariff rate quota
has been filled, EXOTIC TUNA SALAD will be classified in
subheading 1604.14.3040, HTS. The rate of duty will be 12.5
percent ad valorem. Note that the tariff rate quota for this
merchandise opens on January 1 each calendar year, and closes
when the full quota amount has been entered.
The applicable subheading for "Nautilus" brand EXOTIC IN
MAYONNAISE, EXOTIC TUNA IN SWEET & SOUR SAUCE, and EXOTIC TUNA IN
CURRY SAUCE will be 1605.14.1000, Harmonized Tariff Schedule of
the United States (HTS), which provides for Tunas, skipjack and
Atlantic bonito (Sarda spp.):...Tunas and skipjack:...In airtight
containers:...In oil. The rate of duty will be 35 percent ad
valorem.
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