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NY 862090


April 11, 1991

CLA-2-16:S:N:N1:229

CATEGORY: CLASSIFICATION

TARIFF NO.: 1604.14.2040/1604.14.3040

Mr. Brad J. Berg
808 Christine Avenue # 301
Brookings, SD 57006

RE: The tariff classification of CANNED CHUNK STYLE YELLOWFIN TUNA in SPRING WATER from Indonesia.

Dear Mr. Berg:

In your letter dated March 26, 1991, you requested a tariff classification ruling.

The product in question is described as CANNED YELLOWFIN TUNA, chunk style, which has been packed in spring water with no added oil. This tuna will be imported in cans of different sizes and weights. Although not stated, it is assumed that the weight of these cans,--that is, the weight of the individual containers with their contents,--will not exceed 7 kilograms each in any case.

The applicable subheading for CANNED CHUNK STYLE YELLOWFIN TUNA in SPRING WATER will be in 1604.14 of the Harmonized Tariff Schedule of the United States (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. We would note that the tariff rate quota for the current year filled on January 18, 1991.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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