2022 April No.42 – Classification


Best Seafood Import Company is entering a product called “Bonito del Norte” from Spain. The fish is in pieces, packaged in glass jars and is invoiced as “Bonito del Norte, White Tuna in Olive Oil.” The documents provided include National Oceanic and Atmospheric Administration (NOAA) Form 370 “Fisheries Certificate of Origin”, which lists “Thunnus Alalunga in Oil” under the “Description of Fish” section, and a Captain’s Statement stating that no dolphins were harmed during the catch. What is the CLASSIFICATION of this product?

A. 0302.31.0000

B. 1604.14.1091

C. 1604.14.2259

D. 1604.14.7000

E. 1604.19.2500

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The Answer is: B

Citation: HTSUS 1604.14.1091, Subheading Note 2 of Chapter 16 HTSUS 0302.31.0000

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