CLA-2-16:RR:NC:2:231 B86979

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

RE: The tariff classification of cooked salmon from the United Kingdom.

Dear Mr. Richardson:

In your letter, dated June 23, 1997, you have requested a tariff classification ruling. The product, cooked salmon, is prepared by brining, lightly smoking, cooking, and freezing, in vacuum sealed pouches. The salmon is sold to the retail trade and food services industry.

The applicable subheading for the cooked salmon will be 1604.11.4050, Harmonized Tariff Schedule of the United States (HTS), which provides for prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs, fish, whole or in pieces, but not minced, salmon, other, other. The rate of duty will be 1.2 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,

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