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NY G80122




July 28, 2000

CLA-2-16:RR:NC:2:231 G80122

CATEGORY: CLASSIFICATION

TARIFF NO.: 1604.14.1000; 1604.14.2040; 1604.14.3040

Mr. Thomas Hardie
Tri-Port Worldwide
366 Pearsall Avenue
Cedarhurst, NY 11516

RE: The tariff classification of canned tuna from Costa Rica.

Dear Mr. Hardie:

In your letter, dated July 25, 2000, you requested a classification ruling on behalf of your client, Premium Resources, Inc., Miami, FL.

The merchandise, comprised of canned tuna, is described thus:

“Tuna with Jalapeno Peppers.” The ingredients are 56.5 percent tuna, 17.89 percent water, 9.15 percent onions, 7.53 percent jalapeno, 5.38 percent carrots, 1.22 percent spices, 1.06 percent sugar, 0.63 percent vegetable broth, 0.41 percent acetic acid, and 0.23 percent salt. The net weight is 165 grams. “Tuna in Tropical Marinade.” The ingredients are 50.54 percent tuna, 24.47 percent vegetables, 14.36 percent vegetable oil, 8.54 percent water, 1.26 percent spices, 0.5 percent acetic acid, 0.23 percent salt, and 0.1 percent sugar. The net weight is 165 grams. “Tuna with Vegetables.” The ingredients are 45.36 percent tuna, 29.35 percent vegetables, 15.48 percent vegetable oil, 6.63 percent water, 1.82 percent sugar, 0.7 percent salt, 0.37 percent monosodium glutamate (MSG), 0.26 percent acetic acid, and 0.03 percent spices. The net weight is 165 grams. “Tuna in Oregano Marinade.” The ingredients are 57.65 percent tuna, 19.12 percent water, 16.14 percent vegetable oil, 6.65 percent oregano base, and 0.44 percent acetic acid. The net weight is 165 grams. “Tuna in Garlic Marinade.” The ingredients are 57.65 percent tuna, 19.12 percent water, 16.14 percent vegetable oil, 6.65 percent garlic base, and 0.44 percent acetic acid. The net weight is 165 grams.

The applicable subheading for “Tuna in Tropical Marinade” (item 2), “Tuna with Vegetables” (item 3), “Tuna in Oregano Marinade” (item 4), and “Tuna in Garlic Marinade” (item 5), will be 1604.14.1000, 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, in airtight containers, in oil. The rate of duty will be 35 percent ad valorem.

The applicable subheading for “Tuna with Jalapeno Peppers” (item 1) will be 1604.14, HTS, under the provision for tunas and skipjack, in airtight containers, not in oil. Within this provision, classification will be under either one of two further subheadings. First, if entered within the tariff rate quota period, this tuna product will be classified in subheading 1604.14.2040, HTS, the provision for tuna, not in oil, in airtight containers weighing with their contents not over 7 kilograms 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 20 percent of the United States pack of canned tuna during the immediately preceding year, as reported by the National Marine Fisheries Service. The rate of duty will be 6 percent ad valorem. If entered after the tariff rate quota has been filled, this tuna product will be classified in subheading 1604.14.3040, HTS. The rate of duty will be 12.5 percent ad valorem. Note that the tariff rate quota for this merchandise opens on January 1 each calendar year, and closes when the full quota amount has been entered.

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 Thomas Brady at 212-637-7064.

Sincerely,

Robert B. Swierupski
Director,

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