CLA-2-21:OT:RR:NC:N5:228
Tomoe Asche
Nichirei Foods, U.S.A., Inc.
11400 SE 8th Street, Suite 345 Bellevue, WA 98004
RE: The tariff classification of fish products from Japan.
Dear Ms. Asche:
In your letter dated November 18, 2024, you requested a tariff classification ruling.
An ingredients breakdown, manufacturing flowchart and pictures of four products accompanied your inquiry.
The subject merchandise is described as four frozen products containing fish. The products are steam cooked and frozen, then placed in plastic bags with a weight of between 900 and 1200 grams, depending on the variety.
The horse mackerel fish ball is said to contain minced horse mackerel (32 percent), minced cod (8 percent) and sugar (1 percent). Other ingredients include vegetables, onion, green onion, ginger, breadcrumbs, starch, plant protein, vegetable oil, miso, soy sauce, salt, fermented seasoning, spice, glycine, seasoning (monosodium glutamine), trehalose, sodium acetate, pH adjuster, sucrose fatty acid ester, other carryover, and water.
The red sea bream fish ball is said to contain minced cod (18 percent), minced red seabream (5 percent), and sugar less than (1 percent). Other ingredients include vegetables, onion, green onion, breadcrumbs, starch, plant protein, vegetable oil, seafood flavoring agent, plant protein, soy sauce, salt, seasoning (monosodium glutamine), other carryover, and water.
The soymilk-based vegetable terrine is said to contain minced cod (19 percent) and sugar (2 percent). Other ingredients include vegetables, carrot green beans, burdock, vegetable oil, egg white, starch, plant protein, cloud ear mushroom, soy milk, sugar, salt, modified starch, seasoning, (monosodium glutamine), coagulant, and water.
The hihiki (seaweed) and vegetable tofu terrine is said to contain minced cod (10 percent) and sugar (4 percent). Other ingredients include onion, soybeans, carrot, breadcrumbs, plant protein, starch, vegetable oil, hijiki seaweed, soy milk, vegetable oil, soy sauce, salt, pepper, seasoning (monosodium glutamine), coagulant, and water.
The applicable subheading for the horse mackerel fish ball and red sea bream fish ball will be 1604.20.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs: other prepared or preserved fish: Other…not in oil: in airtight containers. The general rate of duty is free.
The applicable subheading for the soymilk-based vegetable terrine and hijiki seaweed and vegetable tofu terrine will be 2106.90.9995, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included……other …other …other …frozen. The general rate of duty will be 6.4 percent.
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/.
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