CLA-2-16:OT:RR:NC:N5:231
Hazel Ing
Flegenheimer International Inc
227 W. Grand Avenue El Segundo, CA 90245
RE: The tariff classification of Frozen Tilapia in Sauce from Indonesia
Dear Ms. Ing:
In your letter dated March 26, 2024, you requested a tariff classification ruling on behalf of your client, Lawrence Wholesale LLC (Vernon, CA). An ingredients breakdown, description of manufacturing process, and photographs of the items were submitted with your letter.
The subject merchandise consists of three frozen seafood products, as described below.
Garlic Butter Tilapia is composed of tilapia (70 percent) in a garlic butter sauce consisting of butter, cream, milk, water, garlic, palm oil, and salt. You state that the fish is defrosted, deglazed, saturated with garlic butter sauce, then weighed, frozen and vacuum packed.
Lemon Herb Tilapia is composed of tilapia (83 percent) in a lemon herb sauce consisting of canola oil, lemon juice, garlic, salt, oregano, chili flake, thyme, and white pepper. You state that the fish is defrosted, deglazed, saturated with lemon herb sauce then weighed, frozen, and vacuum packed.
Pesto Tilapia is composed of tilapia (70 percent) in a pesto sauce consisting of water, parmesan made of milk, salt, culture, canola oil, basil, milk, garlic, lemon juice, salt, and rice flour. You state that the fish is defrosted, deglazed, saturated with pesto sauce then weighed, frozen, and vacuum packed.
The above-described products will be shipped in retail units for sale to supermarket chain upon importation into the United States.
The applicable subheading for the Tilapia in various sauces will be 1604.19.3200, 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: in oil: Other. The rate of duty will be 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.
Please note that seafood is subject to the Mandatory Country of Origin Labeling (COOL) requirements administered by the USDA's Agricultural Marketing Service (AMS). We advise you to check with that agency for their further guidance on your scenario. Contact information for AMS is as follows:
USDA-AMS-LS-SAT
Room 2607-S, Stop 0254
1400 Independence Avenue, SW
Washington, DC 20250-0254
Tel. 202.720.4486
Website: www.ams.usda.gov/COOL
Email address for inquiries: [email protected]
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 Ekeng Manczuk at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division