The tariff classification and country of origin of salmon

N355887 December 3, 2025 CLA-2-03:OT:RR:NC:N5:231 CATEGORY: Classification, Origin TARIFF NO.: 0304.81.1000; 9903.01.25; 9903.02.61; 9903.02.69 Ms. Hazel Cua-Ing Flegenheimer International Inc. 227 West Grand Avenue El Segundo, CA 90245 RE: The tariff classification and country of origin of salmon Dear Ms. Cua-Ing: In your letter, dated November 7, 2025, you requested a tariff classification ruling and country of origin determination on behalf of your client, Seattle Shrimp and Seafood (Bellevue, WA). You have presented four scenarios, all of which involve Coho Salmon (Oncorhynchus kisutch) that is farm raised and caught in Chile and then further processed in various locations for United States importation. In scenario 1, salmon is farm raised, caught, frozen, decapitated, gutted, and made into fillets in Chile. The fillets are then sent to Thailand to be cut into cubes, individually vacuum sealed, packaged in 10-kilogram boxes, and shipped to the United States. In scenario 2, salmon is farm raised, caught, frozen, decapitated, gutted, and made into fillets in Chile. The fillets are then sent to Vietnam to be cut into cubes, individually vacuum sealed, packaged in 10-kilogram boxes, and shipped to the United States. In scenario 3, salmon is farm raised, caught, frozen, decapitated, and gutted in Chile. The salmon is then sent to Thailand to be made into fillets, cut into cubes, individually vacuum sealed, packaged in 10-kilogram boxes, and shipped to the United States. In scenario 4, salmon is farm raised, caught, frozen, decapitated, and gutted in Chile. The salmon is then sent to Vietnam to be made into fillets, cut into cubes, individually vacuum sealed, packaged in 10-kilogram boxes, and shipped to the United States. You seek a determination as to the tariff classification and country of origin of the above-described products. Classification: The applicable subheading for the Coho Salmon (Oncorhynchus kisutch) cubes will be 0304.81.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen: Frozen fillets of other fish: Pacific salmon (Oncorhynchus kisutch): Other: Other.” The general rate of duty will be Free. Origin: When determining the country of origin, the substantial transformation analysis is applicable. See, e.g., Headquarters Ruling Letter (“HQ”) H301619, dated November 6, 2018. The test for determining whether a substantial transformation will occur is whether an article emerges from a process with a new name, character, or use different from that possessed by the article prior to processing. See Texas Instruments Inc. v. United States, 681 F.2d 778 (C.C.P.A. 1982). This determination is based on the totality of the evidence. See National Hand Tool Corp. v. United States, 16 C.I.T. 308 (1992), aff’d, 989 F.2d 1201 (Fed. Cir. 1993). Regarding the above-described salmon, this office finds that in scenarios 1 and 2 the article is not substantially transformed due to processing that is performed in Thailand or Vietnam. The operations performed in Thailand or Vietnam do not create an article with a new name, character, or use different from that possessed by the article prior to processing. Accordingly, based on the information presented, the finished goods in scenarios 1 and 2 are a product of Chile. In scenarios 3 and 4, the article is substantially transformed due to processing that is performed in Thailand or Vietnam. The operations performed in Thailand or Vietnam create an article with a new name, character, or use different from that possessed by the article prior to processing. Accordingly, based on the information presented, the finished goods in scenarios 3 and 4 are products of Thailand or Vietnam, respectively. Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of Chile will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to subheading 0304.81.1000, HTSUS, listed above. Products of Thailand will be subject to an additional 19 percent ad valorem rate of duty. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.02.61, in addition to subheading 0304.81.1000, HTSUS, listed above. Products of Vietnam will be subject to an additional 20 percent ad valorem rate of duty. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.02.69, in addition to subheading 0304.81.1000, HTSUS, listed above. The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. Please note that seafood is subject to the Mandatory Country of Origin Labeling (COOL) requirements administered by the USDA’s Agricultural Marketing Service (AMS). We advise you to check with that agency for their further guidance on your scenario. Contact information for AMS is as follows: USDA-AMS-LS-SAT Room 2607-S, Stop 0254 1400 Independence Avenue, SW Washington, DC 20250-0254 Tel. 202.720.4486 Website: www.ams.usda.gov/COOL Email address for inquiries: COOL@usda.gov The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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 the 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 Title 19 of the Code of Federal Regulations (19 C.F.R. Part177). 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, please contact National Import Specialist Ekeng Manczuk at ekeng.b.manczuk@cbp.dhs.gov. Sincerely, (for) Deborah Marinucci Designated Official Performing the Duties of the Division Director National Commodity Specialist Division