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NY 852067




May 25, 1990

CLA-2-03:S:N:N1:229

CATEGORY: CLASSIFICATION

TARIFF NO.: 0304.90.1012

Mr. Gene Hoover
Vice President of Finance
Iceland Seafood Corporation
1250 Slate Hill Road
P.O. Box K
Camp Hill, PA 17011

RE: The tariff classification of frozen boneless formed CODFISH PORTIONS from Iceland.

Dear Mr. Hoover:

In your letter dated April 25, 1990, you requested a tariff classification ruling.

This product is described as FISH PORTIONS made from the meat (primarily, from trimmings, small pieces, soft fillets, and napes) of the Atlantic Cod (Gadus morhua). In manufacturing, the fish meat is first placed into a form, then stamped out under pressure into the desired portion shape. After being stamped out, each portion is individually quick frozen in a belt freezer for about 30 minutes. This product will be packaged for export either in cardboard outer boxes each holding a plastic bag containing 45 pounds of product, net weight, or in cardboard totes on wooden pallets, each pallet covered with a plastic bag, and each tote holding a large plastic bag containing 900 pounds of product.

The applicable subheading for these frozen boneless formed CODFISH PORTIONS will be 0304.90.1012, Harmonized Tariff Schedule of the United States (HTS), which provides for Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen:...Other (than fresh, chilled or frozen fillets):...In bulk or in immediate containers weighing with their contents over 6.8 kilograms each:...Cod:...Other (than minced). The rate of duty will be Free.

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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