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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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