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NY 870450


January 29, 1992

CLA-2-16:S:N:N229:870450

CATEGORY: CLASSIFICATION

TARIFF NO.: 1604.14.1000; 1604.14.2040/1604.14.3040; 1605.10.0510; 1605.20.0510

Mr. Lone Westerboe
Golden Beach, Inc.
P.O. Box 91-1130
Commerce, CA 90091

RE: The tariff classification of six fish and shellfish products from Thailand.

Dear Mr. Westerboe:

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

You describe the six products in question as canned ready- to-eat seafood salads, which will be packaged under the "NAUTILUS" brand. These products are designated EXOTIC SHRIMP SALAD, EXOTIC TUNA SALAD, EXOTIC CRAB SALAD, EXOTIC TUNA IN MAYONNAISE, EXOTIC TUNA IN SWEET & SOUR SAUCE, and EXOTIC TUNA IN CURRY SAUCE. "Nautilus" brand EXOTIC CRAB SALAD is said to consist of 25 percent crab meat, drained weight basis (16.89 percent, net weight), 50.8 percent mixed vegetables, and 32.31 percent brine solution. The brine is drained before serving. EXOTIC SHRIMP SALAD is said to contain 25 percent shrimp, drained weight basis (16.89 percent, net weight). The brine is drained before serving. EXOTIC TUNA SALAD is said to contain 35 percent tuna flakes, drained weight basis (25 percent, net weight). The brine solution consists of water, vinegar, salt, sugar, citric acid, and sulfite, and is drained before serving. We assume this tuna is a light meat species. EXOTIC TUNA IN MAYONNAISE is said to contain, by weight, 35 percent tuna flakes, 30 percent mixed vegetables, and 35 percent mayonnaise sauce (containing 13.5 percent vegetable oil). EXOTIC TUNA IN SWEET & SOUR SAUCE is said to contain 35 percent tuna flakes, 11 percent mixed vegetables, 8 percent tomato, 11 percent pineapple, and 20.729 percent tomato sauce (containing 0.6 percent vegetable oil). EXOTIC TUNA IN CURRY SAUCE is said to contain 35 percent tuna flakes, 21.5 percent mixed vegetables, and 43.5 percent curry sauce (containing 2.2 percent vegetable oil.

The applicable subheading for "Nautilus" brand EXOTIC CRAB SALAD will be 1605.10.0510, Harmonized Tariff Schedule of the United States (HTS), which provides for Crab:...Products containing fish meat; prepared meals. The duty rate will be 10 percent ad valorem.

The applicable subheading for "Nautilus" brand EXOTIC SHRIMP SALAD will be 1605.20.0510, HTS, which provides for Shrimps and prawns:...Products containing fish meat; prepared meals. The duty rate will be 10 percent ad valorem.

Articles classifiable under subheadings 1605.10.0510 and 1605.20.0510, 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.

The applicable subheading for "Nautilus" brand EXOTIC TUNA SALAD 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, EXOTIC TUNA SALAD 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, EXOTIC TUNA SALAD 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.

The applicable subheading for "Nautilus" brand EXOTIC IN MAYONNAISE, EXOTIC TUNA IN SWEET & SOUR SAUCE, and EXOTIC TUNA IN CURRY SAUCE will be 1605.14.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for Tunas, skipjack and Atlantic 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 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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