CLA-2-16:S:N:N1:229
Ms. Rita Crossler
Nippon Express U.S.A., Inc.
18303 8th Avenue South
Seattle, WA 98148
RE: The tariff classification of IMITATION CRABMEAT, SALAD CUT
and FANCY FLAKE from Korea.
Dear Ms. Crossler:
In your letter dated March 12, 1991, you requested a tariff
classification ruling.
The products in question are two surimi-based products,
described as SALAD CUT and FANCY FLAKE IMITATION CRABMEAT
consisting of Alaska Pollock (56.3 percent by weight), water, egg
white, wheat starch, crab extract, monosodium glutamate, sugar,
sorbitol, salt, sodium tripolyphosphate, and artificial color.
It is stated that these products will be imported frozen, vacuum
packed in plastic bags holding two and one-half pounds each of
product. The SALAD CUT product appears to consist of pieces and
strips of imitation crabmeat in irregular shapes and dimensions.
The FANCY FLAKE product appears to consist of strands and pieces
of extruded filaments. SALAD CUT consists of larger sized pieces
than those put up as FANCY FLAKE style.
The applicable subheading for SALAD CUT and FANCY FLAKE
IMITATION CRABMEAT will be 1604.20.6090, Harmonized Tariff
Schedule of the United States (HTS), which provides for Other
prepared or preserved fish:...Other...Pre-cooked and frozen. The
rate of duty will be 6 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