CLA-2-16:S:N:N1:229-854895
Ms. Kathleen Queenan
Encore Cargo Services, Inc.
PO Box 27120
Baltimore, MD 21230
RE: The tariff classification of scallop flavored breaded
pollock (imitation scallop) from Japan.
Dear Ms. Queenan:
In your letter dated July 30, 1990, on behalf of Hanwa
America Corp., 485 Lexington Avenue, New York, NY, you requested
a tariff classification ruling.
Your query concerns the classification of imitation scallops
from Japan. The product is made from minced Alaskan pollock,
water, egg white, corn or wheat starch, sorbitol, scallop
extract, sugar, seasoning, salt, sweet sake, scallop flavor,
sodium phosphate, bread crumbs and wheat flour. Samples of the
product, forwarded with your letter, consist of uniformly shaped
circular disks, flat on top and bottom, in the form of individual
sea scallops, lightly coated with bread crumbs, then frozen, and
packed in one kilogram cardboard boxes. The imitation scallops
are intended to be deep-fried or prepared in some similar manner
before being eaten.
The applicable subheading for the imitation scallops will be
1604.20.4000, Harmonized Tariff Schedule of the United States
(HTS), which provides for prepared or preserved fish...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.
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
New York Seaport