CLA-2-16:S:N:N1:229
Mr. Dennis Kovler, Import Manager
Mitsui Foods, Inc.
Continental Plaza
401 Hackensack Avenue
P.O. Box 825
Hackensack, NJ 07602
RE: The tariff classification of a TUNA SPREAD from Japan and
Thailand.
Dear Mr. Kovler:
In your letter dated January 23, 1991, you requested a
tariff classification ruling.
The product in question, described as a TUNA SPREAD,
contains, by weight, tuna fish (40 percent), mayonnaise (40
percent), water (13 percent), and small amounts of vegetable
protein, margarine (1.3 percent), salt, and seasonings. A sample
of this spread, packaged in a foil pouch of 500 grams, net
weight, consisted of a cream colored spread containing flakes of
tuna up to three-quarters of an inch in length.
The applicable subheading for this TUNA SPREAD will be
1604.14.1000, Harmonized Tariff Schedule of the United States
(HTS), which provides for Prepared or preserved fish;...whole or
in pieces, but not minced:...tunas and skipjack:...in airtight
containers:..in oil. The rate of duty will be 35 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