CLA-2-21:OT:RR:NC:N5:228
Yunming Gu
Wismettac Asian Foods, Inc.
13409 Orden Dr Santa Fe Springs, CA 90670-6336
RE: The tariff classification of fishcakes from Japan
Dear Mr. Gu:
In your letter dated August 1, 2023, you requested a tariff classification ruling.
An ingredients breakdown, manufacturing flowchart, and pictures of the product accompanied your inquiry.
The subject merchandise is an assorted Oden set consisting of fishcakes and a liquid soup base. The product will be imported in a frozen condition, in 650-gram (22.92 ounce) packages and will be primarily sold to large Asian supermarkets and restaurants upon importation. Instructions direct the consumer to add two bags of the soup base to 1200 ml. of water and boil. In a separate pot, the consumer is instructed to blanch the fish cakes and cook over low heat.
Each package will consist of three pieces of Satsuma-age, and two pieces each of Burdock Rolls, Octopus Dumplings, Octopus Ovals, Grilled Chikuwa, Sesame Edamame Koban, Vegetable balls, Okonomiyaki, Mochi Purse, Ganmodoki, and a soup base. The products are said to be prepared by milling and seasoning fish meat, mixing the fish meat and ingredients, shaping, frying, de-oiling, storing and packaging.
Satsuma-age is comprised of approximately 47 percent Tachiuo (Trichiurus Lepturus), Burdock Rolls are comprised of approximately 37 percent Tachiuo (Trichiurus Lepturus), Octopus Dumplings are comprised of approximately 41 percent Tachiuo (Trichiurus Lepturus) and 11 percent octopus, Octopus Ovals are comprised of approximately 39 percent Tachiuo (Trichiurus Lepturus) and 9 percent octopus, Grilled Chikuwa is comprised of approximately 28 percent Tachiuo (Trichiurus Lepturus) and 24 percent Walleye (Theragra Chalcogramma), Sesame Edamame Koban is said to be comprised of approximately 34 percent Tachiuo (Trichiurus), Vegetable Balls is said to be comprised of approximately 38 percent Tachiuo (Trichiurus) and Okonomiyaki is said to be comprised of approximately 16 percent Tachiuo (Trichiurus Lepturus) and 3 percent each of Sappa (Sardinella Zunasi), and Aji( Caranginae). Ganmodoki is said to contain approximately 47 percent soy, 18 percent rapeseed oil, 11 percent powdered soy protein, water, calcium chloride, carrots, flour and trace amounts of sugar (cane), brewed vinegar, salt, black sesame and xylose. The soup base is intended to add flavor to the Oden set and is said to be comprised of approximately 60 percent water, 7 percent sugar (cane/beets), salt, defatted soybeans, wheat, alcohol, and trace amounts of liquid boiled oyster meat, ethanol, monosodium glutamate and ribonucleotide sodium. .
The applicable subheading for the products, “Satsuma-age,” “Burdock Rolls,” “Octopus Dumplings,” “Octopus Ovals,” “Grilled Chikuwa,” “Sesame Edamame Koban,” “Vegetable Balls,” and “Okonomiyaki,” when imported in airtight containers, will be 1604.20.2000, Harmonized Tariff Schedule of the United States (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 general rate of duty will be free. When imported in containers that are not airtight, the applicable subheading will be 1604.20.2025, 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: other. The general rate of duty will be free.
The applicable subheading for the product, “Ganmodoki,” will be 2106.90.9997, HTSUS, which provides for food preparations not elsewhere specified or included . . . other . . . other . . . other containing sugar derived from sugar cane and/or sugar beets. The general rate of duty will be 6.4 percent ad valorem.
The applicable subheading for the product, “Soup Base,” will be 2103.90.9091, HTSUS, which provides for sauces and preparations therefore...other...other...other. The general rate of duty will be 6.4 percent 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 the 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.
We are unable to comment on the classification of the Mochi Purse at this time as this office is precluded from issuing a ruling letter by the provisions of part 177 of the Customs Regulations (19 C.F.R.177) on the classification of merchandise that is similar to merchandise that is currently being reviewed by Regulations and Rulings at Customs Headquarters. The issue under review is the correct classification of Mochi products under the HTSUS.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Timothy Petrulonis at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division