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NY A89502

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November 27, 1996

CLA-2-16:RR:NC:2:231 A89502

CATEGORY: CLASSIFICATION

TARIFF NO.: 1604.19.5000; 1605.20.1020; 1605.90.2000; 1605.90.6040

Mr. Jack Herz
Aqua Royale Foods, Inc.
195-197 West Spring Valley Avenue
Maywood, NJ 07607

RE: The tariff classification of breaded flounder, shrimp, clams, and scallops from Korea.

Dear Mr. Herz:

In your letter, dated November 6, 1996, you have requested a tariff classification ruling.

The product, "Captain's Royale," is comprised of 49 percent flounder (yellowfin sole), 25 percent clam strips, 13 percent scallops, and 13 percent shrimp.

During processing, clam strips, scallops, and shrimp are individually defrosted and drained. They are dipped into a batter mix, and then dipped into breading. The coated seafood is set in oil for 30 seconds. Then the product is moved to a freezer where it is frozen and packed into plastic containers. The containers are sealed with vapor barriers, packed into boxes, and shrink wrapped.

The applicable subheading for the hand breaded flounder will be 1604.19.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs, fish, whole or in pieces, but not minced, other (including yellowtail), other, fish sticks and similar products of any size or shape, fillets or other portions of fish, if breaded, coated with batter or similarly prepared, other. The rate of duty will be 13.5 percent ad valorem.

The applicable subheading for the hand breaded shrimp will be 1605.20.1020, HTS, which provides for crustaceans, molluscs and other aquatic invertebrates, prepared or preserved, shrimps and prawns, other, frozen, other, breaded. The rate of duty will be free.

The applicable subheading for the hand breaded clams will be 1605.90.2000, HTS, which provides for crustaceans, molluscs and other aquatic invertebrates, prepared or preserved, other, other, clams, in airtight containers, other, other. The rate of duty will be 4.2 percent ad valorem.

The applicable subheading for the hand breaded scallops will be 1605.90.6040, HTS, which provides for crustaceans, molluscs and other aquatic invertebrates, prepared or preserved, other, other, other, scallops. The rate of duty will be free.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Ralph Conte at (212) 466-5759.

Sincerely,

Roger J. Silvestri
Director

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See also:

• Tariff No.: 1604.19.50 - Fish sticks and like products of any size or shape, fillets or other portions of fish, if breaded, coated with batter, cooked or in oil
• Tariff No.: 1605.20.10 - Shrimps and prawns, prepared or preserved, not containing fish meat, nesi
• Tariff No.: 1605.90.20 - Clams, prepared or preserved, excluding boiled clams, in immediate airtight containers, nesi
• Tariff No.: 1605.90.60 - Molluscs other than clams and oysters, and aquatic invertebrates nesi, prepared or preserved