CLA-2-16:RR:NC:FC:231 A85406

Mr. Robert Richardson
Highland Piper Foods, Inc.
P.O. Box 152741
Arlington, TX 76015

RE: The tariff classification of frozen pollock from the United Kingdom.

Dear Mr. Richardson:

In your letter, dated June 11, 1996, you have requested a tariff classification ruling. The product is comprised of a tray of four portions of uncooked, frozen pollock (cut from frozen pollock blocks) with butter or parsley sauce. The product will be sold to the food services industry.

The applicable subheading for the frozen pollock will be 1604.20.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs, other prepared or preserved fish, other, other, other. The rate of duty will be 3.6 percent ad valorem. 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