CLA-2-03:OT:RR:NC:N2:231
Mr. Stephen J. Leahy
Attorney at Law
175 Derby Street—Suite 9
Hingham, MA 02043
RE: The tariff classification of dusted fish fillets from China.
Dear Mr. Leahy:
In your letter dated May 11, 2012, you requested a tariff classification ruling on behalf of Pacos Trading Ltd. (Nicosia, Cypress).
You have explained the derivation and use of the goods as follows:
The merchandise in question consists of Alaskan Pollock fillets weighing between 1.85 and 2.28 ounces per piece and packed in 10-pound units with the master carton containing five 10-lb units. … the Alaskan Pollock has been wild caught, filleted and processed in China. The fish is sent to China where it is subject to filleting, a dusting process, individual quick freezing (IQF) and the portions are put in vacuum bags and sealed. These portions are then packed in master cartons. The sealed vacuum bags are airtight and the 10-lb units contain no labeling. The master cartons are not broken down upon importation and the customer in all cases receives the product in a full sealed master carton with product information on the outside of the carton.
* * *
These portions are generally delivered to restaurants where they remain in a frozen state until needed and are taken in a frozen state, hand-dipped in batter, and fried. Because the portions are introduced into the fryer in a frozen state, the dusting is not rinsed off or otherwise removed (except in handling) by the restaurant.
You state that the dusting comprises approximately 5% by weight of the overall product and is used as an alternative to glazing. That is, the “dust” provides a protective layer intended to prevent dehydration of the fish and to prevent the “marriage” (sticking together) of two or more individual fillet portions. You state further that the dust serves no purpose other than the foregoing, and that it is unevenly applied and does not permeate the fish itself.
Photos submitted with your inquiry show what appear to be natural fish fillet portions that have been lightly and irregularly dusted with flour. The items appear to have retained the character of unprepared fish fillets. The master carton, as depicted in another photo, is printed with the words “Frozen Alaska Pollock Dusted Fillet Portion—Latin Name: Theragra Chalcogramma.”
The applicable subheading for the above-described frozen dusted fish fillets will be 0304.75.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen: frozen fillets of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae: Alaska pollock (Theragra chalcogramma): 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.
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,
Thomas J. Russo
Director
National Commodity Specialist Division