HQ 0955964 - Sardines in Oil, Neither Skinned nor Boned; Pre-Entry Classification Determination (PC) 892516 Correct as to Merchandise Described by Importer, Not to Imported Product - United States International Trade Commision Rulings

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HQ 955964

June 20, 1994

CLA-2 CO:R:C:F 955964 GGD

CATEGORY: CLASSIFICATION

TARIFF NO.: 1604.13.2000

Mr. Carlos Aleman
NAFTA Products, Inc.
116 "B" Avenue
Coronado, California 92118

RE: Sardines in Oil, Neither Skinned nor Boned; Pre-Entry Classification Determination (PC) 892516 Correct as to Merchandise Described by Importer, Not to Imported Product

Dear Mr. Aleman:

In PC 892516, circulated December 29, 1993, "sardines in olive oil" and "sardines in oil" were two of the numerous products classified prior to entry, based upon the importer's description of the items. The sardines, which were described as being both skinned and boned, were classified in subheading 1604.13.3000, HTSUSA, the provision for "Prepared or preserved fish...: Fish, whole or in pieces, but not minced: Sardines...: In oil, in airtight containers: Other: Skinned or boned," with a duty rate of 20 percent ad valorem.

Subsequent to the PC determination, samples of the imported articles were obtained. Customs examination of the goods revealed that both the "sardines in olive oil" and "sardines in oil" included both skin and bones. We find that PC 892516 is correct based upon your pre-entry description of the goods. However, this letter now provides a binding ruling as to the tariff classification of the sardine products actually imported.

FACTS:

The article described as "sardines in olive oil" consists of sardines with skin and bones, pure olive oil, and iodized salt. The article described as "sardines in oil" consists of sardines with skin and bones, vegetable (soy bean) oil, and iodized salt.

ISSUE:

What is the classification of the imported sardine products?

LAW AND ANALYSIS:

Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). The systematic detail of the harmonized system is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied. The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and GRIs.

Heading 1604, HTSUS, provides for "Prepared or preserved fish...whole or in pieces, but not minced." The ENs to heading 1604 indicate that among other items, the heading covers fish prepared or preserved in oil, and that the products remain classified in the heading whether or not they are put up in airtight containers. Subheading 1604.13.2000, HTSUS, in which the goods are properly classified, provides for sardines, in oil, in airtight containers, that are other than smoked, and are neither skinned nor boned.

HOLDING:

The articles identified as "Sardines in Olive Oil" and "Sardines in Oil" are classified in subheading 1604.13.2000, HTSUSA, the provision for "Prepared or preserved fish...: Fish, whole or in pieces, but not minced: Sardines...: In oil, in airtight containers: Other: Neither skinned nor boned." The applicable rate of duty is 15 percent ad valorem.

Sincerely,

John Durant, Director

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