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NY G80149

July 28, 2000

CLA-2-16:RR:NC:2:231 G80149


TARIFF NO.: 1604.14.1000

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 Sweet Corn.” The ingredients are 41.17 percent tuna, 17.65 percent sweet corn, 17.65 percent vegetable oil, 6.82 percent water, 5.88 percent onion, 5.88 percent vegetable broth, 2.35 percent sweet pepper, 1.88 percent sugar, 0.45 percent monosodium glutamate (MSG), 0.26 percent acetic acid, and 0.01 percent spices. The net weight is 165 grams. “Tuna in Smoked Oil.” The ingredients are 65.9 percent tuna, 29.57 percent vegetable oil, 2.39 percent carrots, 1.19 percent jalapeno, 0.58 percent salt, and 0.37 percent smoke flavoring. The net weight is 165 grams.

The applicable subheading for “Tuna with Sweet Corn” (item 1) and “Tuna in Smoked Oil” (item 2) 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.

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.


Robert B. Swierupski

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