CLA-2-16:OT:RR:NC:2:231
0304.29.6043
Mr. Vi Nguyen
Trangs Group USA Inc.
10375 Fern Avenue, Suite D
Stanton, California 90680
RE: The tariff classification of frozen fish products from China and Vietnam.
Dear Mr. Nguyen:
In your undated letter received here on April 19, 2011, you requested a tariff classification ruling.
Descriptions, ingredients lists and packaging artwork for several goods were submitted for our review. All items will be imported in the form of retail-packed products to be sold in supermarkets for home preparation/consumption.
“Salmon Wellington” is a puff pastry filled with fillet or chunks of salmon, cheese, spinach and other components. The ingredients are puff pastry (wheat flour, butter, water, sugar, salt), salmon (36%), cream cheese, spinach, mushrooms, onions, roasted garlic, mayonnaise, tapioca starch, salt, bread crumbs, white wine, lemon juice powder. The retail carton will contain two 6-8 oz frozen “Wellingtons,” each in a vacuum-sealed plastic bag.
“Salmon and Cheese Samosa Triangle,” similar (in concept and packaging) to the above product, is a frozen stuffed pastry/wrap containing salmon, cheese and other components. The ingredients are wild pink salmon (30%), wheat flour wrap (wheat flour, water, glucose, salt), spinach, mozzarella cheese, cheddar cheese, onion, paprika, soybean oil, garlic, salt, sugar, spices, corn starch, lemon juice powder, guar gum, herbs, sunflower oil, xanthan gum.
The applicable subheading for the “Salmon Wellington” and for the “Salmon and Cheese Samosa Triangle” will be 1604.20.0510, Harmonized Tariff Schedule of the United States (HTSUS), which provides for prepared or preserved fish…: other prepared or preserved fish: … prepared meals: prepared meals. The rate of duty will be 10%.
“Atlantic Cod with Tomato/Basil/Olive Oil” is a frozen codfish fillet (75%) dressed with a sauce mixture (25%) consisting of water, olive oil, butter, white wine, sun-dried tomato, soybean oil, tapioca starch, garlic powder, salt, onion powder, sugar, spices, corn starch, lemon juice powder, basil, parsley flakes, red sweet pepper, guar gum and natural flavor. Two 6-8 oz dressed fillets, each wrapped in a parchment-paper (“papillote”) pouch, will be packed in the retail box. The papillote pouches are intended to be placed directly into a microwave or conventional oven for cooking.
If the papillote pouches are airtight, the applicable subheading for the frozen “Atlantic Cod with Tomato/Basil/Olive Oil” will be 1604.19.3000, HTSUS, which provides for prepared or preserved fish …: fish, whole or in pieces, but not minced: other (including yellowtail): in airtight containers: in oil: other. The rate of duty will be 4%.
If the papillote pouches are not airtight, the applicable subheading for the frozen “Atlantic Cod with Tomato/Basil/Olive Oil” will be 1604.19.8000, HTSUS, which provides for prepared or preserved fish …: fish, whole or in pieces, but not minced: other (including yellowtail): other: other: other. The rate of duty will be 6%.
“Alaskan Pollock in Lime Pesto Sauce” is a frozen Pollock fillet (85%) dressed with a sauce mixture (15%) consisting of butter, olive oil, sugar, salt, red bell pepper, lemongrass, canola oil, lemon juice, coconut milk, onion, rice wine vinegar, ginger, herbs, garlic, jalapeno peppers, brown sugar, tamari sauce (water, soybeans, salt, wheat, alcohol, glucose), mirin (corn syrup, sugar, water, sake, yeast extract, citric acid, rice wine vinegar, lime juice, sesame oil, salt, scallions, fish sauce). The weight and packaging are the same as for the “Atlantic Cod” described above.
If the papillote pouches are airtight, the applicable subheading for the frozen “Alaskan Pollock in Lime Pesto Sauce” will be 1604.19.2500, HTSUS, which provides for prepared or preserved fish …: fish, whole or in pieces, but not minced: other (including yellowtail): in airtight containers: in oil: bonito, yellowtail and pollock. The rate of duty will be 5%.
If the papillote pouches are not airtight, the applicable subheading for the frozen “Alaskan Pollock in Lime Pesto Sauce” will be 1604.19.8000, HTSUS, which provides for prepared or preserved fish …: fish, whole or in pieces, but not minced: other (including yellowtail): other: other: other. The rate of duty will be 6%.
“Mahi Mahi with Mango & Pineapple Chili Sauce” is a frozen mahi mahi fillet (60%) dressed with a sauce mixture (40%) consisting of butter, mango, pineapple, sugar, water, corn syrup, vinegar, red pepper, modified corn starch, spices, herbs, citric acid, xanthan gum, paprika, modified tapioca starch, salt, natural flavor. The packaging artwork indicates that there will be one 5-oz dressed fillet within a “papillote” pouch packed in the retail box.
If the papillote pouch is airtight, the applicable subheading for the frozen “Mahi Mahi with Mango & Pineapple Chili Sauce” will be 1604.19.3000, HTSUS, which provides for prepared or preserved fish …: fish, whole or in pieces, but not minced: other (including yellowtail): in airtight containers: in oil: other. The rate of duty will be 4%.
If the papillote pouch is not airtight, the applicable subheading for the frozen “Mahi Mahi with Mango & Pineapple Chili Sauce” will be 1604.19.8000, HTSUS, which provides for prepared or preserved fish …: fish, whole or in pieces, but not minced: other (including yellowtail): other: other: other. The rate of duty will be 6%.
“Salmon Burgers” are frozen patties composed of minced salmon (wild pink) mixed with water, Dijon mustard (water, mustard seeds, vinegar, salt, white wine, citric acid, tartaric acid, spices), chopped onion, salt, sugar, soy sauce, and garlic. Based on a submitted photo, it appears that each patty has been formed by compressing or molding the ingredient mixture into a defined, hamburger-like shape. The frozen salmon burgers are said to be packed in vacuum-sealed plastic bags. The weight of the retail package was not stated, but it is assumed to be not over 6.8 kg.
The applicable subheading for the frozen “Salmon Burgers” will be 1604.20.2000, HTSUS, which provides for prepared or preserved fish …: other prepared or preserved fish: other: balls, cakes and puddings: not in oil: in immediate containers weighing with their contents not over 6.8 kg each: in airtight containers. The rate of duty will be Free.
“Barramundi Fillets” are frozen, boneless fillets obtained from fish of the species Lates calcarifer. Our research indicates that this fish is regarded as a freshwater species of the Latidae family. The product will consist of plain, skin-on and skin-off frozen fillets, 6 to 10 ounces each, packed in plastic bags for retail sale.
The applicable subheading for the frozen “Barramundi Fillets” will be 0304.29.6043, HTSUS, which provides for fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen: frozen fillets: other: other: other: other: fresh-water fish: other: other. The rate of duty will be Free.
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/.
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.
Your letter did not contain sufficient information for us to rule on the remaining two products that you listed, “Seafood Paella” and “Breakfast Drink” (soy-based). If you wish to pursue a ruling on the “Seafood Paella,” please submit a revised breakdown, by weight, which includes the percentage contributed by each of the individual seafood components (pollock, mussels, salmon, shrimp and squid). For the “Breakfast Drink,” please submit a sample of the item in the condition in which it will be imported. Please note that if you decide to resubmit these products, it would be helpful if you send in two separate requests, since the items are handled by different National Import Specialists.
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