CLA-2-03:OT:RR:NC:N4:231
Mr. Diego A. Espinosa
DNA Logistics Group LLC.
12600 NW 25 Street
Suite 107
Miami, FL 33182
RE: The tariff classification of Frozen Fish Fillets from the United Kingdom.
Dear Mr. Espinosa:
In your letter dated May 10, 2017 you requested a tariff classification ruling on behalf of your client, Icelandic Seachill (Grimsby, UK).
There are three products under review as follows:
“Tilapia Tremendous with Korean BBQ Sauce” consists of a single plastic pouch containing frozen tilapia with a separate package of “Korean BBQ Sauce” composed of water, sugar, rice vinegar, soy sauce, red chili puree, red fermented soy beans, tomato puree, rapeseed oil, onion, garlic puree, gochujang style paste and corn starch. The product has a net weight of 10.2 ounces and is imported in a small retail box printed with product information and cooking instructions for the consumer.
“Atlantic Salmon Superb with Chili, Lime & Ginger Sauce” consists of a single plastic pouch containing frozen atlantic salmon with a separate package of “Chili, Lime & Ginger Sauce” composed of water, sugar, red chili puree, brown sugar, spirit vinegar, garlic puree, corn starch, lime zest, ginger puree, salt and cilantro. The product has a net weight of 9.2 ounces and is imported in a small retail box printed with product information and cooking instructions for the consumer.
“Smoked Haddock Smashing with Aged Cheddar & Chive Sauce” consists of a single plastic pouch containing frozen Haddock (color added), salt and smoke with including a separate package of “Cheddar & Chive Sauce” composed of water, milk, cream, cheddar cheese, butter corn starch, onion, Dijon mustard, chives, salt turmeric, and white pepper. The product has a net weight of 9.8 ounces and is imported in a small retail box printed with product information and cooking instructions for the consumer.
None of the fish products are dressed with its specific sauce.
The applicable subheading for the “Tilapia Tremendous with Korean BBQ Sauce” will be 0304.61.0000, 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: (con.): frozen fillet: Tilapias (Oreochromis spp). The rate of duty will be Free.
The applicable subheading for the “Atlantic Salmon Superb with Chili, Lime & Ginger Sauce” will be 0304.81.5010, 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 other fish: Other: Atlantic Salmon (Salmo salar). The rate of duty will be free.
The applicable subheading for the “Smoked Haddock Smashing with Aged Cheddar & Chive Sauce” will be 0305.49.4020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption: Smoked fish, including fillets, other than edible fish offal: Other: Other: Cod, cusk, haddock, hake (Urophycis spp.) and pollock. 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 https://hts.usitc.gov/current.
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 Ekeng Manczuk at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division