CLA-2-16:OT:RR:NC:2:231
Mr. Dirk Niedermann
Wachsmuth & Krogmann, Inc.
1800 Nicholas Blvd.
Elk Grove Village, IL 60007
RE: The tariff classification of canned tuna from Thailand.
Dear Mr. Niedermann:
In your letter dated September 29, 2008, you requested a tariff classification ruling.
The ruling was requested on three kinds of “tuna fillet in cans with pull ring for consumer use.” Pictures of the labels of the respective products were submitted for our review. The descriptions below reflect the information given on the labels.
The first product is a 115-gram (net) can of “ready-to-eat tuna (skipjack) fillets in sunflower oil.” The ingredients are tuna (70%), sunflower oil, water and salt.
The second product is a 115-gram (net) can of “ready-to-eat tuna (skipjack) fillets in 5-spice sauce.” The ingredients are tuna (65%), spirit vinegar, olive oil, herbs & spices (mustard seeds, pink peppercorns, black and green pepper, coriander, chili), salt, red and green pepper, thickener (guar gum), black pepper, and flavoring.
The third product is a 115-gram (net) can of “ready-to-eat tuna (skipjack) fillets in flavored brine.” The ingredients are tuna (70%), water, salt and natural flavors (celery, onion, laurel, rosemary).
The applicable subheading for the canned tuna (skipjack) in sunflower oil, and for the canned tuna (skipjack) in 5-spice sauce, will be 1604.14.1099, Harmonized Tariff Schedule of the United States (HTSUS), which provides for prepared or preserved fish … fish, whole or in pieces, but not minced: tunas, skipjack and bonito (Sarda spp.): tunas and skipjack: in airtight containers: in oil: other: other. The rate of duty will be 35%.
The applicable subheading for the canned tuna (skipjack) in flavored brine, if entered under quota, will be 1604.14.2299, HTSUS, which provides for prepared or preserved fish … fish, whole or in pieces, but not minced: tunas, skipjack and bonito (Sarda spp.): tunas and skipjack: in airtight containers: not in oil: in containers weighing with their contents not over 7 kg 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 4.8 percent of apparent United States consumption of tuna in airtight containers during the immediately preceding year, as reported by the National Marine Fisheries Service: other: other. The rate of duty will be 6%.
The applicable subheading for the canned tuna (skipjack) in flavored brine, if entered after the tariff rate quota for subheading 1604.14.22 has filled, will be 1604.14.3099, HTSUS, which provides for prepared or preserved fish … fish, whole or in pieces, but not minced: tunas, skipjack and bonito (Sarda spp.): tunas and skipjack: in airtight containers: not in oil: other: other: other. The rate of duty will be 12.5%.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
Alluding to the fact that Thailand is a “beneficiary developing country” (“BDC”) for purposes of the Generalized System of Preferences (GSP), you also surmised that these goods might thereby qualify for special (duty-free) tariff treatment. In response, we must advise you that some HTSUS subheadings are excluded from the GSP program, and some others carry benefits that are restricted to certain BDCs. In the present case, each of the three applicable HTSUS subheadings set forth above is accompanied (in pertinent part, in the “Special” duty-rate column of the HTSUS) by the notation “Free (A+).” The symbol “A+” denotes that, with respect to GSP, the free rate of duty applies only to a subgroup of BDCs known as “least-developed” BDCs. Since Thailand is not included in the list of “least developed” BDCs, the present products are not eligible for the preferential (free) duty rates, and are instead subject to the “general” duty rates set forth above. You may wish to review General Note 4 of the HTSUS, which provides detailed information about the GSP.
This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Nathan Rosenstein at (646) 733-3030.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division