The tariff classification of canned tuna from Spain.

NY D87107 February 18, 1999 CLA-2-16:RR:NC:2:231 D87107 CATEGORY: Classification TARIFF NO.: 1604.14.1000; 1604.14.2040; 1604.14.3040 Mr. Sergio Lopez Traffic Systems Corporation P.O. Box 902-0641 San Juan, PR 00902-0641 RE: The tariff classification of canned tuna from Spain. Dear Mr. Lopez: In your letter, dated January 9, 1999, you have requested a tariff classification ruling on behalf of your client, B. Fernandez and Hnos, Inc., San Juan, PR. The merchandise is described thus: 1. Canned light tuna in olive oil. The brand name is "Albo." The ingredients are light tuna, olive oil, and salt. The net weight is 112 grams. 2. Canned light tuna in brine. The brand name is "Albo." The ingredients are light tuna, water, and salt. The net weight is 92 grams. The applicable subheading for canned light tuna in olive oil will be 1604.14.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs, fish, whole or in pieces, but not minced, tunas, skipjack and bonito (Sarda spp.), tunas and skipjack, in airtight containers, in oil. The rate of duty will be 35 percent ad valorem. The applicable subheading for canned light tuna in brine will be 1604.14, 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. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Thomas Brady at (212) 637-7064. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division