CLA-2-16:OT:RR:NC:N2:231
Mr. Charles A. Gabbert
Atalanta Corporation
Atalanta Plaza
Elizabeth, NJ 07206
RE: The tariff classification of canned fish from Vietnam.
Dear Mr. Gabbert:
In your letter dated October 1, 2013, you requested a tariff classification ruling.
The merchandise in question consists of pieces of cooked, skinless/boneless fish packed in a water/salt/vegetable-broth mixture within institutional-size metal cans. Sample cans accompanying your inquiry contain irregularly shaped, variously sized chunks and flakes of odorous fish immersed in a watery liquid.
A submitted ingredients breakdown indicates 69.15% fish, 29.23% water, 1% vegetable broth and 0.62% salt. The species of fish used for the product will be either Auxis thazard or Euthynnus affinis. We note that Auxis thazard has numerous common and local names, including frigate tuna, frigate mackerel, bonito and others. Likewise, Euthynnus affinis is known by the names kawakawa, black skipjack, little tuna, mackerel tuna, bonito and others.
The applicable subheading for the above-described canned fish, either Auxis thazard or Euthynnus affinis, will be 1604.19.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for prepared or preserved fish…: fish, whole or in pieces, but not minced: other (including yellowtail): in airtight containers: not in oil: bonito, yellowtail and pollock. The rate of duty will be 4% ad valorem.
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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division