N364528

U.S. Department of Homeland Security U.S. Customs and Border Protection National Commodity Specialist Division One World Trade Center, Suite 51.201 New York, NY 10007 U.S. Customs and Border Protection N364528 September 22, 2026 CLA-2-16:OT:RR:NC:N5:231 CATEGORY: Classification TARIFF NO.: 1604.20.6090 Ms. Claudia Fuentes J.O. Alvarez, Inc. 1 Andy Ramos Road Laredo, TX 78043 RE: The Tariff Classification of Frozen Raw Ground Yellowfin Tuna from Mexico Dear Ms. Fuentes: In your letter dated August 24, 2026, you requested a tariff classification ruling on behalf of your client, Mexlink Incorporated (Houston, TX). The subject merchandise consists of four Frozen Raw Ground Yellowfin Tuna. You state that the products are manufactured from frozen, raw, gutted, and skinless yellowfin tuna (Thunnus albacares). During processing, the tuna is combined with various seasonings, proteins, oils, and other ingredients intended to enhance moisture retention, texture, appearance, yield, flavor, and overall product performance. The resulting products are processed into seafood preparations intended for human consumption. They are imported frozen and are intended primarily for commercial food-service applications. The first product, Tuna Sausage, is produced from yellowfin tuna cutoffs generated during the production of tuna loins, steaks, and cubes. The tuna cutoffs are ground and blended with water, salt, sodium phosphate, maltodextrin, carrageenan, sodium erythorbate, pea fiber, potato fiber, ascorbic acid, beet powder, annatto extract, sodium nitrite, and soybean oil. The product also contains a seasoning blend consisting of hydrolyzed soy protein, monosodium glutamate, starch, corn flour, spices, onion, garlic, natural and artificial flavorings, gum arabic, d-alpha tocopherol, arbol chili, and pepper. The mixture is stuffed into beef collagen casings containing glycerol and sodium carboxymethylcellulose and formed into sausages. The Tuna Sausage is packaged as four 90-gram sausages in a high-barrier plastic bag, with 13 bags packed in each 4.68-kilogram box. The second product, Ground Tuna, is produced from yellowfin tuna cutoffs generated during the production of tuna loins, steaks, and cubes. The tuna cutoffs are ground and blended with water, salt, sodium phosphate, maltodextrin, carrageenan, sodium erythorbate, pea fiber, potato fiber, ascorbic acid, beet powder, annatto extract, and sodium nitrite. The Ground Tuna is packaged in one-pound quantities in high-barrier plastic bags, with 10 bags packed in each 10-pound box. The third product, Tuna Burger Patties, is produced from yellowfin tuna cutoffs generated during the production of tuna loins, steaks, and cubes. The tuna cutoffs are ground and blended with water, salt, sodium phosphate, maltodextrin, carrageenan, sodium erythorbate, pea fiber, potato fiber, ascorbic acid, beet powder, annatto extract, sodium nitrite, onion, soybean oil, and soy protein. The product also contains a seasoning blend consisting of wheat bread, wheat flour, sodium inosinate, sodium guanylate, carmine, and natural flavorings, as well as gum arabic, artificial flavoring, soy fiber, and d-alpha tocopherol. The mixture is formed into burger patties and packaged as four 100-gram patties in high-barrier plastic film, with 24 packages packed in each 9.6-kilogram box. The fourth product, Seasoned Tuna Cubes, also identified as Carnitas, is produced from yellowfin tuna cutoffs generated during the production of tuna loins, steaks, and cubes. The tuna is ground and blended with water, salt, sodium phosphate, maltodextrin, carrageenan, sodium erythorbate, pea fiber, potato fiber, ascorbic acid, beet powder, annatto extract, and sodium nitrite. The product also contains mustard made from vinegar, mustard flour, mustard seed, paprika extract, and turmeric, as well as garlic, sugar, and spices. The mixture is processed into seasoned cubes, packaged, and frozen for export. The Seasoned Tuna Cubes are packaged in one-pound quantities in high-barrier plastic bags, with 10 bags packed in each 10-pound box. You believe the applicable subheading for the above-described tuna products will be 1604.20.6090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs: Other prepared or preserved fish: Other: Other: Other.” We agree. 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 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) James P. Forkan Director National Commodity Specialist Division

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) James P. Forkan Director National Commodity Specialist Division