N364530

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 N364530 September 22, 2026 CLA-2-16:OT:RR:NC:N5:231 CATEGORY: Classification TARIFF NO.: 1604.14.5000 Ms. Claudia Fuentes J.O. Alvarez, Inc. 1 Andy Ramos Road Laredo, TX 78043 RE: The Tariff Classification of Frozen Raw 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 three frozen raw yellowfin tuna products identified as Tuna Loins, Tuna Steaks, and Tuna Cubes. You state that the products are made from frozen, raw, gutted, and skinless yellowfin tuna (Thunnus albacares) that undergoes a proprietary enhancement process prior to freezing and exportation. During processing, a formulated brine containing functional ingredients is injected directly into the muscle tissue of the tuna. The brine remains in the finished product and is intended to improve moisture retention, texture, yield, appearance, color stability, shelf life, and overall product performance. The products are imported frozen and are intended primarily for use in the food service industry. The Tuna Loins consist of yellowfin tuna loins injected with a formulated brine composed of water, salt, sodium phosphate, maltodextrin, carrageenan, sodium erythorbate, pea fiber, potato fiber, ascorbic acid, beet powder, annatto extract, and sodium nitrite. Following enhancement, the loins are placed in high-barrier plastic bags, vacuum sealed, and held under controlled refrigeration conditions to allow for absorption and stabilization of the enhancement solution. The loins are then frozen at - 18°C (0°F) or below, trimmed for final detailing, and vacuum packed in high-barrier packaging. The individual packages weigh approximately 5 to 8 pounds and are packed in 30-pound boxes. The Tuna Steaks are produced from yellowfin tuna loins that undergo the same enhancement process described above. The tuna is injected with a formulated brine composed of water, salt, sodium phosphate, maltodextrin, carrageenan, sodium erythorbate, pea fiber, potato fiber, ascorbic acid, beet powder, annatto extract, and sodium nitrite. Following enhancement, the tuna is placed in high-barrier plastic bags, vacuum sealed, and held under controlled refrigeration conditions to allow for absorption and stabilization of the enhancement solution. The enhanced tuna is then frozen at –18°C (0°F) or below, cut and trimmed into steaks, and vacuum packed in high-barrier packaging. Each steak weighs approximately 8 ounces, and the steaks are packed in 10-pound boxes. The Tuna Cubes are likewise produced from yellowfin tuna loins subjected to the same enhancement process. The tuna is injected with a formulated brine composed of water, salt, sodium phosphate, maltodextrin, carrageenan, sodium erythorbate, pea fiber, potato fiber, ascorbic acid, beet powder, annatto extract, and sodium nitrite. Following enhancement, the tuna is placed in high-barrier plastic bags, vacuum sealed, and held under controlled refrigeration conditions to allow for absorption and stabilization of the enhancement solution. The enhanced tuna is then frozen at –18°C (0°F) or below, cut and trimmed into approximately 1.8-centimeter cubes, and vacuum packed in high-barrier packaging. The cubes are packaged in ten 1-pound bags within a 10-pound box. You have suggested classification of the subject merchandise under subheadings 1604.14.2299 and 1604.14.3099, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. Subheadings 1604.14.2299 and 1604.14.3099, HTSUS, fall within the provisions for tuna packed in airtight containers. The subject Tuna Loins, Tuna Steaks, and Tuna Cubes are packaged in vacuum-sealed, high-barrier plastic bags. Based on the information provided, these packages are not considered airtight containers for tariff classification purposes. Therefore, classification under subheadings 1604.14.2299 and 1604.14.3099, HTSUS, is precluded. The applicable subheading for the Tuna Loins, Tuna Steaks, and Tuna Cubes will be 1604.14.5000, HTSUS, which provides for “Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs: Fish, whole or in pieces, but not minced: Tunas, skipjack tuna and bonito (Sarda spp.): Tunas and skipjack: Not in airtight containers: Other.” The general rate of duty will be 6 percent ad valorem. 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