CLA-2-16:RR:NC:2:231 B89916

Mr. Steve De Castro
All-Ways Forwarding International, Inc.
Hemisphere Center
U.S. Routes 1 and 9 South
Newark, NJ 07114

RE: The tariff classification of frozen tuna from Thailand.

Dear Mr. De Castro:

In your letter, dated September 23, 1997, you have requested a tariff classification ruling on behalf of your client, Mitsui Foods, Inc. The merchandise is comprised of frozen, precooked tuna loins that have not been packed in airtight containers. During the manufacturing process, the tuna loins undergo thawing, butchering, precooking, cooling, deskinning, cleaning, filling, sealing, cooking, and freezing.

The tuna loins are shipped in 20 kilogram master cartons, four packs per carton, five kilograms per pack. A plastic, bubble, shrink wrap, vacuum bag is used, that is sealed with a clip. The tuna loins have not been packed in airtight containers, as they are closed with a clip.

The applicable subheading for the tuna loins will be 1604.14.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs, fish, whole or in pieces, but not minced, tunas, skipjack and bonito (Sarda spp.), tunas and skipjack, not in airtight containers, in bulk or in immediate containers weighing with their contents over 6.8 kilograms each, not in oil. The rate of duty will be 1.1 cents per kilogram.

Articles classifiable under subheading 1604.14.4000, HTS, which are products of Thailand, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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, contact National Import Specialist Ralph Conte at (212) 466-5759.


Sincerely,

Robert B. Swierupski
Director
National Commodity
Specialist Division