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NY F80961




January 13, 2000

CLA-2-16:RR:NC:2:231 F80961

CATEGORY: CLASSIFICATION

TARIFF NO.: 1604.19.4000; 1604.19.5000; 1604.20.4000; 1604.20.5010; 1604.20.5090

Mr. Miguel Devoto
M and D Expobureau.
Ruta 9 km
39,5 Newman, 1621
Benavidez, Buenos Aires
Argentina

RE: The tariff classification of breaded fish from Argentina.

Dear Mr. Devoto:

In your letter, dated December 7, 1999, you requested a classification ruling.

The merchandise is comprised of frozen, breaded fish preparations, either cooked or uncooked, prepared from whiting, Brazilian flathead fish, hawkfish, or silver warehouse fish. This breaded fish will be imported frozen, in ten kilogram packs.

Item A consists of breaded fish pieces, not minced, either cooked or not cooked, but not in oil. The product consists of pieces of fish fillet (70 percent by weight), cheese filling (18 percent by weight), and breadcrumb/spice mix (12 percent by weight).

If these breaded fish pieces are imported neither cooked, nor in oil, they will be classified in subheading 1604.19.4000, HTSUS, the provision for 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:Neither cooked nor in oil. The rate of duty will be 10 percent ad valorem.

If these breaded fish pieces are imported cooked, classification will be in subheading 1604.19.5000, HTSUSA, the provision for 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 10.5 percent ad valorem.

Item B consists of breaded fish pieces shaped from minced fish meat. These products will consist of minced fish (70 percent by weight) and breadcrumb/spice mix (30 percent by weight), and they will be formed into patties, fillets, nuggets or other shapes.

If these breaded and shaped, minced fish pieces are imported neither cooked, nor in oil, they will be classified in subheading 1604.20.4000, HTSUSA, the provision for Other prepared or preserved fish:Other:Fish sticks and similar products of any size or shape, if breaded, coated with batter or similarly prepared:Neither cooked nor in oil. The rate of duty will be 10 percent ad valorem.

If these breaded and shaped, minced fish pieces are imported cooked, classification will be in subheading 1404.20.50, HTSUS, the provision for Fish sticks and similar products of any size and shape, if breaded, coated with batter or similarly prepared:Other. If precooked and frozen, classification will be in subheading 1604.20.5010. The rate of duty will be 7.5 percent ad valorem. If other than precooked and frozen, classification will be in subheading 1604.20.5090. 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 C.F.R. 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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