CLA-2-03:OT:RR:NC:N4:231

Ms. Ashley Hong
Nissin International Transport U.S.A. Inc.
1540 West 190th Street
Torrance, CA 90501

RE: The tariff classification of frozen tuna meat from Thailand.

Dear Ms. Hong:

In your letter dated December 15, 2015, you requested a tariff classification ruling on behalf of Nishimoto Trading Co. Ltd., dba Wismettac Asian Foods. Photos, manufacturing flow charts and other information concerning two tuna products accompanied your request.

Item #89172 is raw, ground, frozen tuna meat (species Thunnus albacares) packed in 5-kg sealed plastic bags. The tuna has been treated with carbon monoxide (“CO”) to promote color retention.

The applicable subheading for the #89172 ground tuna meat will be 0304.99.9191, 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: other, frozen: other: other: ocean. The rate of duty will be 6% ad valorem.

Articles classifiable under subheading 0304.99.9191, HTSUS, which are products of Thailand may be entitled to duty-free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term “GSP”.

Item #89173 is raw, frozen tuna “strip meat” (species Thunnus albacares) packed in 5-kg sealed plastic bags. The “strip meat” consists of boneless pieces of tuna meat said to be cut from loins or fillets. The tuna has been treated with carbon monoxide (“CO”) to promote color retention.

The applicable subheading for the #89173 tuna strip meat will be 0304.87.0000, HTSUS, which provides for fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen: frozen fillets of other fish: tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis). 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 the email address [email protected].

Sincerely,

Gwenn Klein Kirschner
Director
National Commodity Specialist Division