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NY 893878

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February 1, 1994

CLA-2-03:S:N:N7:229 893878

CATEGORY: CLASSIFICATION

TARIFF NO.: 0304.90.9091

Mr. Curtis P. Bourdage
Manager, Product Development
Tuna House Inc.
195-197 West Spring Valley Avenue
Maywood NJ 07607

RE: The tariff classification of frozen stuffed fillets from Korea.

Dear Mr. Bourdage:

In your letter dated January 7, 1994, you requested a tariff classification ruling.

The product in question is described as Yellowfin Sole/ Flounder (Limanda aspera) fillets. These fillets, each three or four ounces in weight, will be stuffed with one ounce of ground salmon and then quick frozen. The salmon used to form the "heart" of the fillet will be from Coho salmon, Chum salmon, pink salmon or red salmon, all Oncorhynchus species. Alternatively, Yellowfin Sole/Flounder fillets, each three or four ounces, will be stuffed with a mixture of one ounce of ground salmon and from 0.04 to 0.1 percent paprika powder, which spice is said to be added for color. These frozen fillets will be packaged for export in either of two ways. They will be vacuum-packed, one or two fillets per sealed plastic bag, forty pounds per master case. The plastic bags are unlabeled and are merely intended to extend the shelf life of the fish, as the fillets are being used from the master carton. Alternatively, individually quick frozen fillets will be sealed in a plastic bag weighing ten pounds, net, and packed four bags per master carton. These bags will be individually labeled, and will function as the immediate containers for the fillets, after purchase of the master carton.

The applicable subheading for frozen Yellowfin Sole/Flounder fillets, stuffed with ground Salmon, with or without the addition of 0.04 to 0.1 percent paprika powder, bulk packed (two fillets per sealed plastic bag) in forty pound master cartons, will be 0304.90.1089, 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:...In bulk or in immediate containers weighing with their contents over 6.8 kilograms each:... Other:...Other...Other. The rate of duty will be FREE.

The applicable subheading for frozen Yellowfin Sole/Flounder fillets, stuffed with ground Salmon, with or without the addition of 0.04 to 0.1 percent paprika powder, sealed in plastic bags holding 10 pounds each and labeled, packed four plastic bags per forty pound master carton, will be 0304.90.9091, 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:...Other...Ocean. The rate of duty will be 6 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.: 0304.90.10 - Frozen fish meat (excluding fillets), in bulk or in immediate containers weighing with their contents over 6.8 kg each
• Tariff No.: 0304.90.90 - Frozen fish meat (excluding fillets), other than in bulk or in immediate containers weighing with their contents over 6.8 kg each