CLA-2-16:S:N:N7:231 894992

Mr. Bernard Liberati
Morris Friedman and Company
320 Walnut Street
Philadelphia, PA 19106-3883

RE: The tariff classification of orange roughy fillets from New Zealand.

Dear Mr. Liberati:

In your letter, dated February 11, 1994, on behalf of your client, The Mazzetta Company, you requested a tariff classification ruling. The merchandise is comprised of orange roughy fillets (Hoplostethus atlanticus) that have been coated with natural herbs and spices, and then frozen in 15 pound cartons. The herbs and spices include salt, granulated garlic, black pepper, paprika, onion, white pepper, red pepper, thyme, and oregano.

The applicable subheading for the orange roughy fillets will be 1604.19.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs, fish, whole or in pieces, but not minced, other (including yellowtail), other, other, other. 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