CLA-2-03:RR:NC:FC:231 A82349
Mr. Samuel Ngwa
Dessco International Company, Inc.
3056 Bloomington Avenue, Suite 201
Minneapolis, MN 55407
RE: The tariff classification of dried and smoked mud fish, bar fish, barracuda, and mackerel from Cameroon.
Dear Mr. Ngwa:
In your letter, dated April 3, 1996, you have requested a tariff classification ruling.
The products are dried and smoked mud fish (Galaxiinae), bar fish (Scorpaena brasiliensis), barracuda (Sphyraenidae), and mackerel. The fish is dried over smoked heat generated from burning firewood in a mud brick oven. The fish is dried until a moisture content of zero is reached, and then it is packed in plastic lined cartons.
The applicable subheading for the dried and smoked mackerel will be 0305.49.2000, 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; flours, meals and pellets of fish, fit for human consumption, smoked fish, including fillets, other, mackerel. The rate of duty will be 1.5 percent ad valorem.
The applicable subheading for the dried and smoked mud fish (Galaxiinae), bar fish (Scorpaena brasiliensis), and barracuda (Sphyraenidae) will be 0305.49.4040, HTS, which provides for fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption, smoked fish, including fillets, other, other, other. The rate of duty will be free.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 177).
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, contact National Import Specialist Ralph Conte at (212) 466-5759.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division