CLA-2-03:OT:RR:NC:N2:231
Mr. Louis J. DeMarco
Edward J. Zarach & Associates
20 West Lincoln Avenue
Suite No. 203
Valley Stream, NY 11580
RE: The Tariff Classification of Frozen Seared Tuna from Indonesia
Dear Mr. DeMarco:
In your letter dated January 22, 2025, you requested a tariff classification on behalf of your client, Harbor Seafood (New Hyde Park, NY).
The subject merchandise is Frozen Sliced and Seared Tuna (Thunnus albacares). The product will be cut from fresh tuna loins, trimmed, and treated with carbon monoxide or tasteless smoke to prevent browning. The raw, treated loins will then be cut into blocks and seasoned by being pressed on all sides into a mixture of salt, black pepper, garlic powder, dextrose, turbinado sugar, rice starch, onion powder and paprika, ensuring that all sides are evenly coated. The seasoned tuna blocks will then be placed on a preheated (250-300°C) flat-top grill and seared on each side for ten seconds, allowing for a significant browning of the seasoning and cooking of the initial 5-10 millimeters of the internal protein, while leaving the center of the block a raw deep red color. The tuna will then be individually vacuum packed into three ounce packages and frozen for shipment to the United States.
You seek a determination as to the tariff classification of the above-described product.
In your letter, you suggest tariff classification of the merchandise in subheading 0304.87.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen: Frozen fillets of other fish: Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis).” We disagree. The product has been seasoned and seared, the latter of which employs intense heat to cook the surface of the food, produce an even brown crust, and lock in juices. The above-described processes preclude classification in heading 0307.
The applicable subheading for the Frozen Sliced and Seared Tuna (Thunnus albacares), if entered while the tariff-rate quota remains open, will be 1604.14.2291, HTSUS, which provides for: “Prepared or preserved fish…: fish, whole or in pieces but not minced: tunas, skipjack and bonito (Sarda spp.): tunas and skipjack: in airtight containers: not in oil: in containers weighing with their contents not over 7 kg each, and not the product of any insular possession of the United States, for an aggregate quantity entered in any calendar year not to exceed 4.8 percent of apparent United States consumption of tuna in airtight containers during the immediately preceding year, as reported by the National Marine Fisheries Service: other: in foil or other flexible containers weighing with their contents not more than 6.8 kg each.” The rate of duty will be 6 percent ad valorem.
The applicable subheading for the above-described product, if entered after the tariff-rate quota has closed, will be 1604.14.3091, HTSUS, which provides for: “Prepared or preserved fish…: fish, whole or in pieces but not minced: tunas, skipjack and bonito (Sarda spp.): tunas and skipjack: in airtight containers: not in oil: other: other: in foil or other flexible containers weighing with their contents not more than 6.8 kg each.” The rate of duty will be 12.5 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 at https://hts.usitc.gov/.
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 any questions regarding the ruling, please contact National Import Specialist Ekeng Manczuk at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division