Newly Released CBP HQ Rulings Sept. 29
The Customs Rulings Online Search System (CROSS) was updated Sept. 29 with the following headquarters rulings (ruling revocations and modifications will be detailed elsewhere in a separate article as they are announced in the Customs Bulletin):
H331430: Country of Origin of Frozen Fish; Section 301 Measures
Ruling: The descaled, gilled, and gutted fish are products of Canada. The fish that are also cut into fillet and darne pieces in China are products of China, and are subject to Section 301 duties. |
Issues: (1) What is the country of origin of the frozen fish? (2) Are the frozen fish subject to Section 301 trade remedies? |
Items: Frozen fish purchased whole from Canada. The fish are Pacific Ocean Perch, Black Cod, and Pacific Cod. The fish are all wild caught in the Gulf of Alaska in Canadian waters. The fishing vessel that captures the fish is registered in Prince Rupert, Canada. The fish are frozen and then shipped directly to China where they will be cut, cleaned, and packaged at a factory in a free trade zone in China. In the FTZ, the fish undergo one of five processes resulting in five different fish products. |
Reason: The fish cut into fillet and darne pieces are substantially transformed in the China FTZ. The products enter the FTZ as whole fish. A fish that has been filleted has lost its essential shape as a whole fish and becomes its own discrete commercial good distinct from the whole fish. |
Ruling Date: Sept. 27, 2023 |