CLA-2-16:RR:NC:2:231 C83731
Mr. Arni Pall Einarsson
Icelandic Trade Brokers EHF
Grensasvegur 12
108 Reykjavik
Iceland
RE: The tariff classification of prepared fish from Iceland.
Dear Mr. Einarsson:
In your letter, dated January 13, 1998, you have requested a
tariff classification ruling.
The product is comprised of breaded and prefried fish rolls.
The ingredients are 70 percent cod/haddock/saithe, 18 percent
cheese filling, and 12 percent bread crumb-spice mix. The fish
is filleted, boned, skinned, cut into 6.5 millimeter pieces,
formed automatically, filled, breaded, and prefried in vegetable
oil. Each pack contains four rolls of 75 grams.
The applicable subheading for the fish rolls will be
1604.20.5010, 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, fish sticks and similar products of any
size or shape, if breaded coated with batter or similarly
prepared, other, pre-cooked and frozen. The rate of duty will be
9 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,
Robert B. Swierupski
Director
National Commodity
Specialist Division