NY E82065 - The tariff classification of frozen fish rolls from Iceland. - United States International Trade Commision Rulings

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June 9, 1999

CLA-2-16:RR:NC:2:231 E82065

CATEGORY: CLASSIFICATION

TARIFF NO.: 1604.19.5000; 1604.20.5010

Ms. Margret Solvadottir
Maris Import
7533 30th Avenue NW
Seattle, WA 98117

RE: The tariff classification of frozen fish rolls from Iceland.

Dear Ms. Solvadottir:

In your letter, which is undated and received in this office on May 12, 1999, you have requested a tariff classification ruling.

The merchandise is comprised of frozen, breaded and prefried fish rolls (made from Icelandic cod, haddock or saithe) that have been filled with cheese. The ingredients are 70 percent fish fillet, 18 percent cheese filling, and 12 percent breadcrumb/spice mix. They are packed in 10 kilogram packages. In your correspondence you also inquire about morseled fish that has been formed into rolls rather than fillets.

The applicable subheading for frozen, breaded and prefried fish rolls filled with cheese, if made with fillets, 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, 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 11.2 percent ad valorem.

The applicable subheading for frozen, breaded and prefried fish rolls filled with cheese, if made with minced or ground fish meat formed into rolls, will be 1604.20.5010, HTS, which provides for prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs, other prepared or preserved fish, other, fish sticks and similar products of any size or shape, if breaded, coated with batter or similarly prepared, other, pre-cooked and frozen. The rate of duty will be 7.5 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 Thomas Brady at (212) 637-7064.

Sincerely,

Robert B. Swierupski
Director

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