CLA-2-16:OT:RR:NC:N5:231
Ms. Deborah Scott
Omega CHB International, Inc.
5246 W. 111 Street
Los Angeles, CA 90045
RE: The Tariff Classification and Country of Origin of Ling Fish Fillets
Dear Ms. Scott:
In your letter, dated September 27, 2024, you requested a classification and country of origin determination on behalf of your client, Okains Bay Seafood Products Ltd. (Christchurch, NZ).
You have outlined a scenario whereby ling fish with the scientific name Genypterus blacodes (also known as pink cusk-eels) of New Zealand origin is harvested in the Food and Agriculture Organization (FAO) of the United Nations Major Fishing Area 81. The fish will be headed and gutted immediately upon harvesting on board the flagged vessel and then frozen and shipped to China. In China, the fish will be thawed, filleted, and cut into portions and then shipped to Malaysia. In Malaysia, the fish will be battered, crumbed, and par fried and then shipped to the United States in retail ready pouches with a net weight of 1 kg.
You seek a determination as to the tariff classification and country of origin of the above-described product. The applicable subheading for the above described product will be 1604.19.4100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs: Fish, whole or in pieces, but not minced: Other (including yellowtail): Other: Fish sticks and similar products of any size or shape, fillets or other portions of fish, if breaded, coated with batter or similarly prepared: Neither cooked or in oil. The rate of duty will be 10 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.
The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.
The country of origin is defined in 19 CFR 134.1(b) as the country of manufacture, production, or growth of any article of foreign origin entering the United States. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the 'country of origin' within the meaning of this part.
The test for determining whether a substantial transformation will occur is whether an article emerges from a process with a new name, character or use, different from that possessed by the article prior to processing. See Texas Instruments Inc. v. United States, 69 C.C.P.A. 151 (1982). This determination is based on the totality of the evidence. See National Hand Tool Corp. v. United States, 16 C.I.T. 308 (1992), aff'd, 989 F.2d 1201 (Fed. Cir. 1993).
Regarding the above-described ling fish product, this office finds that the article is substantially transformed due to processing that is performed in Malaysia. Accordingly, based on the information presented, the finished article is a product of Malaysia.
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 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 Title 19 of the Code of Federal Regulations (19 C.F.R. Part177).
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 questions regarding the ruling, contact National Import Specialist Ekeng Manczuk at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division