H329437

H329437 December 16, 2025 OT:RR:CTF:FTM H329437 PJG CATEGORY: Classification TARIFF NO.: 1604.14 Mr. Raffaele Natale American Shipping Co. Inc. 250 Moonachie Road Moonachie, New Jersey 07074 RE: Revocation of NY N327487; Modification of NY G83084; Tariff Classification of Tuna and Rice Kits Dear Mr. Natale: This letter is in reference to New York Ruling Letter (“NY”) N327487, dated September 2, 2022, issued to you on behalf of your client, Tri-Union Seafoods, LLC d/b/a Chicken of The Sea International, concerning the tariff classification under the Harmonized Tariff Schedule of the United States (“HTSUS”) of three kits, referred to in the original ruling request and in NY N327487 as “Tuna Bowls.” In NY N327487, the Tuna Bowls were stated to be “composed of two bowls per kit, with one containing tuna and the other containing rice along with other flavoring ingredients.” In NY N327487, U.S. Customs and Border Protection (“CBP”) classified the Tuna Bowls under heading 1604, HTSUS, and specifically, in subheading 1604.20.05, HTSUS, which provides for “Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs: Other prepared or preserved fish: Products containing meat of crustaceans, molluscs or other aquatic invertebrates; prepared meals.” CBP requested samples of each of the products to be sent to Headquarters and the National Commodity Specialist Division (“NCSD”), and a sample of each of the tuna mixtures and rice were received and examined. CBP also made several requests for the production process and for samples of each of the products for examination by the U.S. Customs and Border Protection Laboratories and Scientific Services (“CBP Laboratory”), but the production process was not provided and the samples were not received. CBP has reviewed NY N334874 and, in light of the samples that were sent to Headquarters and the NCSD, find NY N334874 to be in error. For the reasons set forth below, we revoke NY N327487. Furthermore, CBP has reviewed NY G83084, dated October 30, 2000, and has determined it to be in error with respect to the essential character determination concerning the “Paella de Marisco” (item #1, paella mix and rice). In that decision, the product should have been classified by applying GRI 3(b) with the essential character being imparted by the “Paella de Marisco” (paella mix) rather than the white rice. Accordingly, NY G83084 is modified to reflect that the essential character of the “Paella de Marisco” (item #1, paella mix and rice) is imparted by the paella seafood and seasoning mix and is classified accordingly. Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. § 1625(c)(1)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. No. 103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed action was published on July 9, 2025, in Volume 59, Number 28, of the Customs Bulletin. No comments were received in response to this notice. FACTS: In NY N327487, the Tuna Bowls were described as follows: Teriyaki Tuna Bowl with White Rice: The item consists of, in descending percentages of quantity, white rice, skipjack tuna, water, soy sauce, sugar, red bell pepper, modified food starch, salt, ginger, rice bran oil, guar gum, vinegar, spices, and garlic. Lemon and Ginger Sesame Tuna Bowl with White Rice: The item consists of, in descending percentages of quantity, white rice, skipjack tuna, water, sugar, soy sauce, vinegar, ginger, white sesame, modified food starch, rice bran oil, salt, vegetable juice concentrate, guar gum, garlic powder, citric acid, sesame oil, caramel color, oleoresin paprika, and lemon flavor. Sweet and Spicy Tuna Bowl with White Rice: The item consists of, in descending percentages of quantity, white rice, skipjack tuna, water, red bell pepper, sugar, vinegar, onion, garlic, tomato, rice bran oil, tomato paste, modified food starch, salt, yeast extract, paprika powder, guar gum, and spices. The idea behind the Tuna Bowls is to create a complete meal ready to heat and serve. The two bowls in each kit are designed to be heated together in a microwave oven, after which the tuna is to be deposited in the bowl of rice and stirred to combine the ingredients for consumption. Before issuance of NY N327487, you indicated to the NCSD that there is no need for repackaging of the Tuna Bowls and that these products will be “put on the retailer’s shelf exactly as they are when they are imported.” We believe that the percentages of ingredients that were provided to the NCSD before issuance of the ruling were percentages by weight not by value. In NY N327487, CBP classified the Tuna Bowls under heading 1604, HTSUS, and specifically, in subheading 1604.20.05, HTSUS, which provides for “Prepared or preserved fish; 2 caviar and caviar substitutes prepared from fish eggs: Other prepared or preserved fish: Products containing meat of crustaceans, molluscs or other aquatic invertebrates; prepared meals.” You have indicated that modifications have been made to the ingredients, but we note that this decision will only apply to the specific products that were at issue in NY N327487. ISSUE: What is the tariff classification of the subject three tuna and rice kits, which are referred to in NY N327487 as “Tuna Bowls”? LAW AND ANALYSIS: Classification under the Harmonized Tariff Schedule of the United States (“HTSUS”) is made in accordance with the General Rules of Interpretation (“GRI”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied. The 2025 HTSUS provisions under consideration are as follows: 1604 Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs: Fish, whole or in pieces, but not minced: * * * 1604.14 Tunas, skipjack tuna and bonito (Sarda spp.): * * * 1604.20 Other prepared or preserved fish: 1604.20.05 Products containing meat of crustaceans, molluscs or other aquatic invertebrates; prepared meals GRI 3 states, in relevant part: When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows: (a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail 3 sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. … Note 2 to Chapter 16, HTSUS, provides as follows: Food preparations fall in this chapter provided that they contain more than 20 percent by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof. In cases where the preparation contains two or more of the products mentioned above, it is classified in the heading of chapter 16 corresponding to the component or components which predominate by weight. These provisions do not apply to the stuffed products of heading 1902 or the preparations of heading 2103 or 2104. Note 3 to Chapter 21, HTSUS, provides as follows: For the purposes of heading 2104, the expressi

Classification under the Harmonized Tariff Schedule of the United States (“HTSUS”) is made in accordance with the General Rules of Interpretation (“GRI”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied. The 2025 HTSUS provisions under consideration are as follows: 1604 Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs: Fish, whole or in pieces, but not minced: * * * 1604.14 Tunas, skipjack tuna and bonito (Sarda spp.): * * * 1604.20 Other prepared or preserved fish: 1604.20.05 Products containing meat of crustaceans, molluscs or other aquatic invertebrates; prepared meals GRI 3 states, in relevant part: When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows: (a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail 3 

sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. … Note 2 to Chapter 16, HTSUS, provides as follows: