NY 0854895 - The tariff classification of scallop flavored breaded pollock (imitation scallop) from Japan. - United States International Trade Commision Rulings

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NY 854895

August 02, 1990

CLA-2-16:S:N:N1:229-854895

CATEGORY: CLASSIFICATION

TARIFF NO.: 1604.20.4000

Ms. Kathleen Queenan
Encore Cargo Services, Inc.
PO Box 27120
Baltimore, MD 21230

RE: The tariff classification of scallop flavored breaded pollock (imitation scallop) from Japan.

Dear Ms. Queenan:

In your letter dated July 30, 1990, on behalf of Hanwa America Corp., 485 Lexington Avenue, New York, NY, you requested a tariff classification ruling.

Your query concerns the classification of imitation scallops from Japan. The product is made from minced Alaskan pollock, water, egg white, corn or wheat starch, sorbitol, scallop extract, sugar, seasoning, salt, sweet sake, scallop flavor, sodium phosphate, bread crumbs and wheat flour. Samples of the product, forwarded with your letter, consist of uniformly shaped circular disks, flat on top and bottom, in the form of individual sea scallops, lightly coated with bread crumbs, then frozen, and packed in one kilogram cardboard boxes. The imitation scallops are intended to be deep-fried or prepared in some similar manner before being eaten.

The applicable subheading for the imitation scallops will be 1604.20.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for prepared or preserved fish...other prepared or preserved fish...other...fish sticks and similar products of any size or shape, if breaded, coated with batter or similarly prepared...neither cooked nor in oil. The rate of duty will be 10 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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See also:

Tariff No.: 1604.20.40 - Fish sticks and similar products of any size or shape, if breaded, coated with batter or similarly prepared, not cooked nor in oil