CLA-2-16:S:N:N1:229
Mr. Donald R. Simon
President
D.R.S. Trading Company, Inc.
10 East 40th Street, Suite 3310
New York, NY 10016
RE: The tariff classification of "SMOKED SALMON ROLLS" from
Canada.
Dear Mr. Simon:
In your letter dated January 4, 1991, you requested a tariff
classification ruling.
The product in question is described as "SMOKED SALMON
ROLLS", a bite size, frozen, hors d'oeuvre type product prepared
from smoked Canadian sockeye salmon and cream cheese. A sample
of "SMOKED SALMON ROLLS" consisted of sixteen circular pieces,
approximately 2.5 to 3.0 centimeters in diameter and about 4
millimeters in width. Each piece appears to have been formed
from a strip of smoked salmon about 2 millimeters thick, covered
with a layer of cream cheese of about the same 2 millimeter
thickness, and then rolled into circular shapes with concentric
layers of salmon and cheese. In the sample retail package, the
sixteen pieces were laid in a foam-type tray and then
overwrapped with a sealed plastic wrapper having a silver back
and a black and gold front showing "Neuchatel" brand and other
product information. The front of the pack also contains a clear
plastic window for displaying the product. The net weight of the
package is shown as 65 grams (2.3 ounces).
The applicable subheading for "SMOKED SALMON ROLLS" will be
1604.11.4050, Harmonized Tariff Schedule of the United States
(HTS), which provides for prepared or preserved Salmon, whole or
in pieces, but not minced, other than canned salmon or salmon
packed in oil. The rate of duty will be 3 percent ad valorem.
Goods classifiable under subheading 1604.11.4050, HTS, which
have originated in the territory of Canada, will be entitled to a
1.2 percent ad valorem rate of duty under the United States-
Canada Free Trade Agreement (FTA) upon compliance with all
applicable regulations.
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