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NY 862391


May 1, 1991

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 1604.14.1000

Mr. Jeffrey Woo
Traffic and Insurance Division
Mitsubishi International Corporation
333 South Hope Street, Suite 2500
Los Angeles, CA 90071

RE: The tariff classification of a TUNA SPREAD from Japan.

Dear Woo:

In your letter dated April 9, 1991, you requested a tariff classification ruling.

The product in question, described as a TUNA SPREAD, consists, by weight, of 47.5 percent albacore tuna, 18 percent soy bean oil, 12.5 percent mayonnaise, 12.5 percent dressing, 6 percent water, and small amounts of vegetable protein, salt, starch, edible fiber, and seasoning. You state that this spread can be used in sandwiches, salads, and sushi, and will be imported in foil packages of 300 grams each. A sample of this product was submitted to the Customs Laboratory at New York and found to contain small flakes of tuna fish with the largest flakes ranging up to 1 and 1.2 centimeters in length.

The applicable subheading for this TUNA SPREAD will be 1604.14.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for Prepared or preserved fish;...:...Fish, whole or in pieces, but not minced:...Tunas, skipjack and Atlantic bonito (Sarda spp.):...Tunas and skipjack:...In airtight containers:...In oil. The rate of duty will be 35 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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