CLA-2-16:RR:NC:2:231 R00884
Mr. Andrea Salvin
Salvin srl
Via Castellana 50 /e
33100 Udine, Italy
RE: The tariff classification of Prepared Fish and Fish Roe from Italy
Dear Mr. Salvin:
In your letter dated October 1, 2004, you requested a tariff classification ruling.
The products in question consist of four fish preparations and prepared fish roe. They are described, as indicated below. The first three items consist of cooked fish fillets that have been steamed with the addition of small amounts of salt and either natural fragrances (extracts of laurel, rosemary and lemon) or with small amount of salt and powdered spices (basil and fennel). These items will be imported refrigerated, vacuum packaged in sealed plastic pouches and individually labeled for retail sale. Further, items 1, 2, 4 and 5 are prepared from Rainbow Trout (Oncorhynchus mykiss).
Chef’s Trout consists of Rainbow Trout fillets, prepared with small additions of salt and natural fragrances, in vacuum pouches of 3.5 to 6.5 ounces, net
Chef’s Trout with Spices consists of Rainbow Trout fillets, prepared with small additions of salt and spice powder, in vacuum pouches of 3.5 to 6.5 ounces, net.
Steamed Gilthead (Sparus aurata) consists of fish fillets, prepared with small additions of salt and natural fragrances, in vacuum pouches of 3.2 to 4 ounces, net.
Bittersweet Trout Bites consists of small cubes of fish meat that are refrigerated, first, in maize seed oil, then mixed with mixed vegetables, vinegar, salt and natural fragrances. The ingredients are listed, by weight, as 50 percent trout, 32 percent mixed vegetables, with the balance consisting of maize seed oil, parsley, vinegar, salt and natural fragrances. The product is packed in a glass container (net weight, 4.64 ounces) and then pasteurized.
Trout Caviar consists of salted (4-4.5 percent salt) trout roe, packed in glass containers and pasteurized. The caviar is not vacuum packed.
The applicable subheading for the Chef’s Trout, the Chef’s Trout with Spices and the Steamed Gilthead will be 1604.19.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for prepared or preserved fish, fish, whole or in pieces, but not minced, other (including yellowtail), in airtight containers, not in oil, other. The rate of duty will be 4 percent of the value.
The applicable subheading for the Bittersweet Trout Bites will be 1604.19.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for prepared or preserved fish, fish, whole or in pieces, but not minced, other (including yellowtail), in airtight containers, in oil, other. The rate of duty will be 4 percent of the value.
The applicable subheading for the Trout Caviar will be 1604.30.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for Caviar and caviar substitutes, caviar substitutes, other. The rate of duty will be Free.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 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 Thomas P. Brady at 646-733-3030.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division