The tariff classification of frozen, bone-in and partially de-boned fish from Vietnam.

N112298 July 13, 2010 CLA-2-03:OT:RR:NC:2:231 CATEGORY: Classification TARIFF NO.: 0303.79.0025 Mr. Frank H. Hoang California Overseas Import Export Corp. 5059 E. Crescent Dr. Anaheim, CA 92807 RE: The tariff classification of frozen, bone-in and partially de-boned fish from Vietnam. Dear Mr. Hoang: In your letter dated June 24, 2010, you requested a tariff classification ruling. You included product descriptions and photos in your letter. The ruling was requested on frozen, “butterflied,” farm-raised swai fish (Pangasius hypophthalmus). In the butterfly process, the fish is cut along its back, then opened, eviscerated and flattened to form a single piece having a butterfly-like shape. The butterflied fish will be imported in three different states, as indicated below: Butterflied, dressed (eviscerated), untrimmed belly, with skin, head, bones and tail in place. Butterflied, dressed, headless, untrimmed belly, with skin, bones and tail in place. Butterflied, dressed, headless, untrimmed belly, partially de-boned, with skin and tail in place. Although in this version most of the fish’s spine has been removed, it appears that the caudal fin rays, hypural bone and a small portion of the spine nearest the tail are still in place. The applicable subheading for all of the above-described versions of the frozen, butterflied swai will be 0303.79.0025, Harmonized Tariff Schedule of the United States (HTSUS), which provides for fish, frozen, excluding fish fillets and other fish meat of heading 0304: other fish, excluding livers and roes: other: other: fresh-water fish: Pangasius spp., including basa and tra. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 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 Nathan Rosenstein at (646) 733-3030. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division