In the Sept. 20, 2023, Customs Bulletin and Decisions, U.S. Customs and Border Protection reclassified frozen buri (also known as Japanese amberjack or yellowtail) fish collar as other frozen fish under HTSUS 0303.89.0080 (duty-free) rather than as frozen fish fillets under HTSUS 0304.99.9190 (6 percent duty).
The product at issue is the frozen collar of the buri fish. According to the manufacturing process, the fish will be beheaded and eviscerated and the collar retrieved, rinsed, cooled, wiped dry, packaged, vacuum sealed, labeled, measured, and frozen. The finished product will be imported in bulk quantities of 12 pieces per each airtight bag and sold to the food service industry.
CBP explains that the Explanatory Notes define fish fillets as fish meat from which the bones have been removed, whereas the subject fish products contain all of their bones.
Ruling HQ H330112 will revoke ruling NY N306583 to reflect this change, effective with respect to goods entered or withdrawn from warehouse for consumption on or after Nov. 19.
For more information on how to seek or utilize classification and other rulings, please contact attorney Deb Stern at (305) 894-1007 or via email.
Click here for information on ST&R’s upcoming schedule of webinars on classification issues.
Copyright © 2023 Sandler, Travis & Rosenberg, P.A.; WorldTrade Interactive, Inc. All rights reserved.