CLA-2-03:S:N:N229:879218
Mr. Richard Currier
Vice President, Sales and Marketing
Shamrock Foods Exports Limited
35 Somerset Avenue
Winthrop, MA 02152
RE: The tariff classification of OAK SMOKED SALMON FILLETS from
Ireland.
Dear Currier:
In your letter dated October 6, 1992, you requested a tariff
classification ruling.
The product in question is described as salmon, brined and
then oak smoked. A sample of the product, a flat, rectangular
packet holding thin slices of smoked salmon fillet on a foil
backing, was submitted with this request. Each retail package of
salmon fillets is sealed in airtight plastic and contains three
ounces, net weight.
The applicable subheading for this OAK SMOKED IRISH SALMON
will be 0305.41.0000, Harmonized Tariff Schedule of the United
States (HTS), which provides for Fish, dried, salted or in
brine; smoked fish, whether or not cooked before or during the
smoking process; fish meal fit for human consumption:...Smoked
fish, including fillets:...Pacific salmon (Oncorhyncus spp.),
Atlantic salmon (Salmo salar), and Danube salmon (Hucho hucho)..
The rate of duty will be 5 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport