CLA-2-16:RR:NC:2:231 B86978

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

RE: The tariff classification of seafood pates from the United Kingdom.

Dear Mr. Richardson:

In your letter, dated June 23, 1997, you have requested a tariff classification ruling. The merchandise is comprised of four seafood pates: smoked salmon pate, tuna pate, mackerel pate, and orkney crab pate. Each product is cooked in a sealed pot and pasteurized. The pates are frozen and sold in the sealed pots to the food service industry.

The applicable subheading for the smoked salmon pate, tuna pate, and mackerel pate will be 1604.20.1000, 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, pastes. The rate of duty will be free. The applicable subheading for the orkney crab pate will be 1605.40.1000, HTS, which provides for crustaceans, molluscs and other aquatic invertebrates, prepared or preserved, other crustaceans, 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,

Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity
Specialist Division