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HQH226236July29,2013CLA2OT:RR:CTF:TCMH226236AMMCATEGORY:ClassificationTARIFFNO.:0304.87.00PortDirectorU.S.CustomsandBorderProtectionServicePortofChamplain,NY237WestServiceRoadChamplain,NY12919Attn:JohnM.Sullivan,SISRE:RequestforInternalAdviceClassificationofFrozenTunaFilletsTreatedWithTastelessSmokeDearMr.Sullivan:

ThisisinresponsetoyourRequestforInternalAdvice,datedNovember21,2012,regardingtheclassificationofcertainfrozentunafilletstreatedwithatastelesssmokeprocess,undertheHarmonizedTariffScheduleoftheUnitedStates(HTSUS),enteredbySeaDelight,LLC(SeaDelight).ItshouldbenotedthatSeaDelightfiledaRulingRequestforaprospectivetransactionofthismerchandiseunder19C.F.R.177.1(a)(1)onMay22,2012,withthisoffice.However,itwasdiscoveredthatSeaDelighthadenteredidenticalmerchandiseatthePortofChamplainonMarch26,2012,underEntryNo.XXXXXXX2889.Asaresultofthisdiscovery,thefilewasconvertedtoaRequestforInternalAdvice,under19C.F.R.177.5.Inreachingourdecision,CustomsandBorderProtection(CBP)hastakenintoconsiderationyourcomments,thecommentsofthePortofMiami(atwhichotherentriesofsimilarmerchandisehaveoccurred),twoconferencecallsheldwithrepresentativesfromCBPHeadquartersandSeaDelight(onAugust10,2012andJanuary17,2013),andtwosupplementalsubmissionsfromSeaDelight,datedOctober17,2012andJanuary17,2013.

FACTS:

OnMarch26,2012,SeaDelightenteredseveraltypesoffrozentunaatthePortofChamplain,underEntryNo.XXXXXXX2889.TheproductsaredescribedasTSAlbacoreLoin,TSSakuTuna,andTSTunaLoin.ThetermTSisanabbreviationfortastelesssmoke.Theenteredtunaiscutintovarioussizes,individuallyvacuumpackedinairtightcontainerswithoutoil,andshippedinmastercartonsof15lbs.orgreater.

OnMay22,2012,SeaDelightsubmittedarulingrequestconcerningtheclassificationoffivetypesoffrozentunaundertheHTSUS.Theproductsaretobeshippedinmastercartonsof15lbs.orgreater.Thesecartonscontainvacuumpackedportionsofskinless,boneless,frozentunatreatedwithtastelesssmoke.Thetunacutsaredescribedasloins,steaks,saku,strips,andpokecubes.CBPhasdeterminedthatthemerchandisedescribedinthisrulingrequestissubstantiallysimilartothemerchandiseenteredatthePortofChamplain,underEntryNo.XXXXXXX2889.Tunaloinsarecutfromthemainbodyofthetunafish,fromthetopofthespinetothebelly,afterthehead,tail,andgutshavebeenremoved.Theloinisgenerallyremovedinfoursectionsbecauseofthesize.Afterremoval,theloinsareslicedintoindividual3to5lb.pieces,5to8lb.pieces,or8to12lb.pieces.Thepiecesarethenfrozenandindividuallyvacuumpackedinclearplasticandplacedin30lb.mastercartons.

Tunasteaksarecutfromloinmeatataperpendicularangleinto4oz.,6oz.,or8oz.pieces,whicharefrozenandindividuallyvacuumpacked.Theywillbeimportedin15lb.mastercartons.

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Sakuisarectangularblockcutoftunausedinmakingsushiorsashimithatiscutfromtheloinmeatataparallelangle.Sakuwillbeimportedinbulk15lb.mastercartonscontainingfrozenindividuallyvacuumpackedportionsof4oz.,6oz.,10oz.,or12to16oz.blocks.

Tunastrips,alsocalledcrazycuts,arestripsofmeatcutfromthetunalointhataresimilarinsizeandshapetochickentenderloins.Theyarevacuumpackagedin1lb.increments,andshippedfrozenin15lb.mastercartons.

Pokecubesare1inchcubesofsashimigradetunacutfromthetunaloin.Pokecubeswillbeimportedfrozenin1lb.vacuumpacks,shippedin15lb.mastercartons.

Thetastelesssmoketreatmentisaprocessbywhichasuperpurifiedsmokeisintroducedtothefleshofthefish,inordertoarrestthechangeincolor(fromredtobrown).SeaDelightindicatedduringtheconferencecallheldonAugust10,2012,thatitusesapatentedprocess,describedinU.S.PatentNo.5,972,401,issuedtoKowalskionOctober26,1999(Kowalski),tomanufacturethetastelesssmokeusedfortreatingtheinstantmerchandise.SeaDelightfurtherindicatedthattheirgasconsistsofamixtureofpurifiedcarbondioxide,carbonmonoxide,nitrogen,oxygen,andmethane.Thegasiseitherinjecteddirectlyintothemeat,orisallowedtopenetrateexposedsurfacesoftheloininachamberorabag.Fishtreatedwithtastelesssmokemaytakeadayortwolongerthanuntreatedtunatodecomposeattemperaturesbelowfreezing.

ISSUE:

Whethertheinstantfrozentunapieces,treatedwithtastelesssmokeprocessareclassifiedasfishfilletsunderheading0304,HTSUS,assmokedfishunderheading0305,HTSUS,oraspreparedorpreservedfishunderheading1604,HTSUS.

LAWANDANALYSIS:

ClassificationofgoodsundertheHTSUSisgovernedbytheGeneralRulesofInterpretation(GRI).GRI1providesthatclassificationshallbedeterminedaccordingtothetermsoftheheadingsofthetariffscheduleandanyrelativesectionorchapternotes.IntheeventthatthegoodscannotbeclassifiedsolelyonthebasisofGRI1,andiftheheadingsandlegalnotesdonototherwiserequire,theremainingGRImaythenbeapplied.The2013HTSUSprovisionsatissueare:

0304Fishfilletsandotherfishmeat(whetherornotminced),fresh,chilledorfrozen:

Frozenfilletsofotherfish:

0304.87.00Tunas(ofthegenusThunnus),skipjackorstripebelliedbonito(Euthynnus(Katsuwonus)pelamis)0305Fish,dried,saltedorinbrinesmokedfish,whetherornotcookedbeforeorduringthesmokingprocessflours,mealsandpelletsoffish,fitforhumanconsumption:

Smokedfish,includingfillets,otherthanediblefishoffal:

0305.49Other:

0305.49.40Other1604Preparedorpreservedfishcaviarand

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caviarsubstitutespreparedfromfisheggs:

Fish,wholeorinpieces,butnotminced:

1604.14Tunas,skipjackandbonito:

Tunasandskipjack:

Inairtightcontainers:

Notinoil:

1604.14.30OtherNote1toChapter16,HTSUS,states:Thischapterdoesnotcovermeat,meatoffal,fish,crustaceans,molluscsorotheraquaticinvertebrates,preparedorpreservedbytheprocessesspecifiedinchapter2or3orheading0504.AdditionalU.S.Note1toChapter16,HTSUS,states:Forthepurposesofthischapter,theterminoilmeanspackedinoilorfat,orinaddedoilorfatandothersubstances,whethersuchoilorfatwasintroducedatthetimeofpackingorpriorthereto.AdditionalU.S.Note3toChapter16,HTSUS,states:Forpurposesofsubheadings1604.14.22and1604.14.30,tunasandskipjackfromthefreelyassociatedstatesmaybeenteredfreeofdutyundertheappropriatesubheadinginanaggregatequantityprovidedby,andunderthetermssetforthin,generalnote10(c)tothetariffschedule.Goodsfromthefreelyassociatedstatesentered,orwithdrawnfromwarehouseforconsumption,inexcessofsuchspecifiedaggregatequantityshallbedutiedundertheappropriatesubheadingattheratesetforthinthe"General"subcolumnofcolumn1.

TheHarmonizedCommodityDescriptionandCodingSystemExplanatoryNotes(ENs),constitutetheofficialinterpretationoftheHarmonizedSystemattheinternationallevel.Whileneitherlegallybindingnordispositive,theENsprovideacommentaryonthescopeofeachheadingoftheHTSUSandaregenerallyindicativeoftheproperinterpretationoftheheadings.ItisCBPspracticetoconsult,wheneverpossible,thetermsoftheENswheninterpretingtheHTSUS.SeeT.D.8980,54Fed.Reg.35127,35128(August23,1989).

TheGeneralENtoChapter3states,inpertinentpart:

ThisChaptercoversallfishandcrustaceans,molluscsandotheraquaticinvertebrates,whetherliveordead,presentedfordirectconsumption,orforindustrialpurposes(canning,etc.),forspawning,foraquaria,etc.,withtheexceptionofdeadfish(includingliversandroesthereof),crustaceans,molluscsandotheraquaticinvertebrateswhichareunfitorunsuitableforhumanconsumptionbyreasonofeithertheirspeciesortheircondition(Chapter5).

***Theexpressionfrozenmeansthattheproducthasbeencooledtobelowtheproductsfreezingpointuntilitisfrozenthroughout.

***DistinctionbetweengoodsofthisChapterandthoseofChapter16.

ThisChapterislimitedtofish(includingliversandroesthereof)andcrustaceans,molluscsandotheraquaticinvertebratesinthestatesdescribedintheheadings.Subjecttothisproviso,theyremainclassifiedintheChapterwhetherornottheyhavebeencut,chopped,minced,ground,etc.

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***Ontheotherhand,fishandcrustaceans,molluscsandotheraquaticinvertebratesareclassifiedinChapter16iftheyhavebeencookedorotherwisepreparedorpreservedbyprocessesnotprovidedforinthisChapter(e.g.,fishfilletsmerelycoveredwithbatterorbreadcrumbs,cookedfish)itshould,however,benotedthatsmokedfishandsmokedcrustaceans,molluscsandotheraquaticinvertebrates,whichmayhaveundergonecookingduringorbeforethesmokingprocess,andcrustaceansintheirshellssimplysteamedorboiledinwater,remainclassifiedinheadings03.05,03.06,03.07and03.08,respectively***Itshouldalsobenotedthatfishandcrustaceans,molluscsandotheraquaticinvertebratesofthisChapterremainclassifiedhereevenifputupinairtightcontainers(e.g.,smokedsalmonincans).

***Similarly,fishandcrustaceans,molluscsandotheraquaticinvertebratesofthisChapterremainclassifiedhere(e.g.,freshorchilledfish)whensubjectedtopackagingbymeansofaModifiedAtmosphericPackaging(MAP)process.InaMAPprocesstheatmospheresurroundingtheproductisalteredorcontrolled(e.g.,byremovingorreducingtheoxygencontentandreplacingitwithorincreasingthenitrogenorcarbondioxidecontent).

***EN03.04states,inpertinentpart:

Thisheadingcovers:

(1)Fishfillets.

Forthepurposesofthisheadingthetermfishfilletsmeansthestripsofmeatcutparalleltothebackboneofthefishandconstitutingtherightorleftsideofafishinsofarasthehead,guts,fins(dorsal,anal,caudal,ventral,pectoral)andbones(spinalcolumnormainbackbone,ventralorcostalbones,branchialboneorstapes,etc.)havebeenremovedandthetwosidesarenotjoinedtogether,forexamplebythebackorbelly.Theclassificationoftheseproductsisnotaffectedbythepossiblepresenceoftheskin,sometimesleftattachedtothefillettoholdittogetherortofacilitatesubsequentslicing.Classificationissimilarlyunaffectedbythepresenceofpinbonesorotherminorboneswhichmaynothavebeencompletelyremoved.Filletscutinpiecesarealsoclassifiedasfilletsinthisheading.

***EN03.05states,inpertinentpart:

Thisheadingcoversfish(whole,headless,inpieces,infilletsorminced)andediblefishoffalwhichare:

***(3)smoked.

***Smokedfishissometimessubmitted,eitherbeforesmokingorduringsmoking(hotsmoking),toaheattreatmentwhichpartlyorwhollycooksthemeatthisdoesnotaffectitsclassificationinthisheadingprovidedthatithasnotundergoneanyotherprocessingwhichdeprivesitofthecharacterofsmokedfish.

***Theheadingdoesnotcover:

***(b)Cookedfish(subjecttotheaboveprovisionsregardingsmokedfish)andfish

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preparedinanyotherway,forexamplepreservedinoilorvinegarorinamarinade,andcaviarandcaviarsubstitutes(heading16.04).

***TheGeneralENtoChapter16states,inpertinentpart:

TheChaptercoverssuchproductswhichhavebeenpreparedorpreservedbyprocessesnotprovidedforinChapter2or3orheading05.04[.]***ForthedistinctionstobedrawnbetweentheproductsofChapters2and3ontheonehandandofChapter16ontheother,seetheGeneralExplanatoryNotestoChapters2and3.

***EN16.04states,inpertinentpart:

Thisheadingcovers:

***(3)Fish,andtheirparts,preparedorpreservedbyotherprocessesnotprovidedforinheadings03.02to03.05,e.g.,fishfilletsmerelycoveredwithbatterorbreadcrumbs,preparedmiltandlivers,finelyhomogenisedfish(seetheGeneralExplanatoryNotetothisChapter,Item(4))andpasteurisedorsterilisedfish.

***SeaDelightimportsfrozentunaintheformofloins,steaks,saku,strips,andpokecubes.Theyassertthatthesefiveproductsareproperlyclassifiedunderheading0304,HTSUS,asfishfillets.ThetermfishfilletisnotdefinedintheHTSUS.However,EN(1)to03.04describesfishfilletsas:

[T]hestripsofmeatcutparalleltothebackboneofthefishandconstitutingtherightorleftsideofafishinsofarasthehead,guts,fins(dorsal,anal,caudal,ventral,pectoral)andbones(spinalcolumnormainbackbone,ventralorcostalbones,branchialboneorstapes,etc.)havebeenremovedandthetwosidesarenotjoinedtogether[.]***Filletscutinpiecesarealsoclassifiedasfilletsinthisheading.***BasedontheinformationprovidedbySeaDelight,CBPagreesthattheproductsatissuemeetthedescriptionoffishfilletscontainedinEN(1)to03.04.Generally,fishfilletsareproperlyclassifiedunderheading0304,HTSUS.SeeHeadquartersRulingLetter(HQ)953654,datedJanuary26,1994NewYorkRulingLetter(NY)N209981,datedMarch27,2012.

However,theinstantmerchandiseconsistsoffrozentunafilletswhichhaveundergoneasocalledtastelesssmoketreatment.CBPmustfirstconsiderwhetherthisprocessrenderstheproductsmokedfish,suchthatitwouldbeproperlyclassifiedunderheading0305,HTSUS.SeeGeneralENtoChapter3EN(3)to03.05.Iftheinstantmerchandiseisnotconsideredsmokedfish,thenCBPmustconsiderwhetherthetastelesssmokeprocessisapreparationorpreservationprocess,suchthattheinstanttunafilletswouldbeprimafacieclassifiableunderheading1604,HTSUS.SeeGeneralENtoChapter3EN(3)to16.04.Inconsideringwhetherthemerchandiseisclassifiedunderheading1604,HTSUS,CBPmustconsiderwhetherNote1toChapter16,HTSUS,wouldoperatetoexcludeitfromclassificationunderheading1604,HTSUS.

Heading0305,HTSUS,providesinpertinentpartfor[S]mokedfish,whetherornotcookedbeforeorduringthesmokingprocess.ThetermsmokedfishisnotdefinedintheHTSUSorintheENs.TheMultilingualDictionaryofFishandFishProducts,4thEd.,p.211(BlackwellScience,1...[moreinformationpleasedownloadtheworddocumenttoseethecompleteruling]

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