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NY D82775




October 6, 1998

CLA-2-16:RR:NC:2:231 D82775

CATEGORY: CLASSIFICATION

TARIFF NO.: 1604.20.6090; 1605.20.1050

Ms. Cindy Vinson
IFF, Inc.
3800 Camp Creek Parkway
Building 2600, Suite 104
Atlanta, GA 30331

RE: The tariff classification of seafood from Germany.

Dear Ms. Vinson:

In your letter, dated September 18, 1998, you have requested a tariff classification ruling on behalf of your client, Culinary Masters Corporation, Alpharetta, GA.

The merchandise is described thus:

1. Article 55001 ("Pyramid Riesling, Prawns and Dill") is prawn and Riesling that have been prepared in the shape of a pyramid. The ingredients are 59 percent tomato fond (comprised of tomatoes, water, and salt), 29 percent prawn, 6 percent Riesling, 3 percent gelatin, a 2 percent mixture of sugar, seasoning, citric acid, and glycerin, and 1 percent dill. During the manufacturing process, jelly (made of tomato fond, Riesling, sugar, seasoning, citric acid, and glycerin) is prepared. Pyramid molds are laid out with prawn and dill tips, and then the prepared gelatin/tomato fond is pored into the molds. The pyramid molds are sealed, submitted to a steaming process, and refrigerated.

2. Article 55002 ("Pyramid Salmon and Tofu") is smoked salmon and tofu that have been prepared in the shape of a pyramid. The ingredients are 29 percent cream, 20 percent smoked salmon (containing salt), 18 percent water, 13 percent tofu, 13 percent fillet of salmon, 3 percent vegetable oil, a 2 percent mixture of gelatin, carob meal, xanthan, sweet pepper extract, sugar, glycerin, spices, and citric acid, and 1 percent binding agent (milk protein, modified starch, and guar gum). Smoked salmon and tofu farces are prepared from the listed ingredients in a cutter. First the tofu farce is poured into the pyramid mold, and then the smoked salmon farce is poured in. The molds are sealed, submitted to a steaming process, and refrigerated.

3. Article 55005 ("Pyramid Salmon and Herbs") is smoked salmon and herbs that have been prepared in the shape of a pyramid. The ingredients are 26 percent cream, 24 percent smoked salmon, 23 percent water, 13 percent salmon fillet, 6 percent ocean perch, 3 percent spinach, a 2 percent mixture of milk protein, modified starch, guar gum, gelatin, spices, sugar, seasoning, glycerin, and citric acid, 1 percent vegetable oil, 1 percent salt, and 1 percent herbs. Smoked salmon and herb farces are prepared from the listed ingredients in a cutter. First the herb farce is poured into the pyramid mold, and then the smoked salmon farce is poured in. The molds are sealed, submitted to a steaming process, and refrigerated.

The applicable subheading for article 55001 ("Pyramid Riesling, Prawns and Dill") will be 1605.20.1050, Harmonized Tariff Schedule of the United States (HTS), which provides for crustaceans, molluscs and other aquatic invertebrates, prepared or preserved, shrimps and prawn, other, other, imported in accordance with Statistical Note 1 to chapter 16, other. The rate of duty will be free.

The applicable subheading for article 55002 ("Pyramid Salmon and Tofu") and article 55005 ("Pyramid Salmon and Herbs") will be 1604.20.6090, HTS, which provides for prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs, other prepared or preserved fish, other, other, other. The rate of duty will be 1.2 percent ad valorem.

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,

Robert B. Swierupski
Director

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