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NY I83692

June 28, 2002

CLA-2-95:RR:NC:SP:225 I83692


TARIFF NO.: 1604.14.2020; 1604.14.3020

Mr. Gerald B. Horn
Sandler, Travis & Rosenberg, P.A.
551 Fifth Ave.
New York, N.Y. 10176

RE: The tariff classification of Kosher for Passover Tuna from Thailand

Dear Mr. Horn:

In your letter dated June 18, 2002 you requested a tariff classification ruling on behalf of your client Rema Foods.

The item is Kosher for Passover canned solid white tuna packed in water. It is your contention that Kosher for Passover canned tuna is more appropriately classifiable as festive, carnival or other entertainment article in Heading 9505.90. We do not agree. For an item to be classified within the Festive Article Heading it must be more than used during the holiday, it must be a recognized symbol of that holiday. Religious dietary laws may require its followers to restrict their food intake during a specific period of time to certain foods, or foods prepared in a specific manner. Custom may create the expectation that certain foods will be available and served during specific holidays. Under either circumstance, those foods are not symbols of the holiday.

Food is neither a decoration nor an article used to entertain. Food is necessary to sustain life.

The applicable subheading for ‘Kosher for Passover’ canned solid white tuna, packed in water, will be 1604.14, Harmonized Tariff Schedule of the United States (HTS), under the provision Prepared or preserved fish: Fish, whole or in pieces, but not minced: Tunas, skipjack and bonito: 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 1604.14.2020, HTS, the provision for such tuna, packed in 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, Albacore. The rate of duty will be 6 percent ad valorem. If entered after the tariff rate quota has filled, this tuna product will be classified in subheading 1604.14.3020, HTS. The rate of duty will be 12.5 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Alice J. Wong at 646-733-3026 or National Import Specialist Thomas Brady at 646 733-5030.


Robert B. Swierupski

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