CLA-2-03:OT:RR:NC:N5:231
Charlene Riley
John A. Steer Company
331 Main Street Metuchen, NJ 08840
RE: The tariff classification of Frozen Japanese Seabass from China
Dear Ms. Riley:
In your letter dated August 21, 2023, you requested a tariff classification ruling on behalf of Blue Venture Inc. (East Windsor, NJ).
The subject merchandise is Japanese Seabass (Lateolabrax japonicus). You state that the products will be imported frozen in the following forms - whole (gutted), fillet (skinned and with skin), and cut up portions (sans skin). The products which will be imported into the United States for sale to wholesalers will be packed at a net weight of 5-lbs, 10-lbs, and 22lbs per carton, respectively.
The applicable subheading for the Frozen Japanese Seabass (whole) will be 0303.89.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Fish, frozen, excluding fish fillets and other fish meat of heading 0304: Other fish, excluding edible fish offal of subheadings 0303.91 to 0303.99: Other: Other.” The rate of duty will be Free.
The applicable subheading for the Frozen Japanese Seabass (fillet (skinned and wit skin, and cut up portions) will be 0304.89.5091, HTSUS, which provides for: “Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen: Frozen fillets of other fish: 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 at https://hts.usitc.gov/current.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 0303.89.0080 and 0304.89.5091, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 0303.89.0080 and 0304.89.5091, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 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 the 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 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 Ekeng Manczuk at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division