CLA-2-16:RR:NC:2:231 E85054

Mr. John Ockey
USA Export Managers
Via Pallavicino, 21
20145 Milano
Italy

RE: The tariff classification of prepared seafood from Italy.

Dear Mr. Ockey:

In your letter, dated July 10, 1999, you have requested a tariff classification ruling. The merchandise is prepared seafood that has been packed in airtight containers. It is described thus:

1. "Mackerel Fillets with Flavour" are antipasto in oil. The ingredients are mackerel fillets, sunflower oil, wine vinegar, parsley, garlic, salt, and citric acid. The net weight is 200 grams.

2. "Marinated Hake" is antipasto in oil.

3. "Salmoned Trout (Pink Trout) Fillets" are antipasto in oil.

4. "Smoked Herring Fillets" are antipasto in oil. The ingredients are herring fillets, sunflower oil, wine vinegar, parsley, garlic, salt, citric acid, and sodium benzoate. The net weight is 200 grams.

5. "Pepper Nibble" is antipasto in oil. The product consists of red pepper rolled around a core of fish. The ingredients are red pepper (38 percent), sunflower oil, fish fillets, wine vinegar, and salt. The U.S. Customs Laboratory has performed an analysis on the submitted sample and it has determined that the pepper-fish roll contains, by weight, 54.7 percent red pepper and 11.0 percent fish fillet.

The applicable subheading for "Mackerel Fillets with Flavour" (item #1) will be 1604.15.0000, 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, mackerel. The rate of duty will be 3 percent ad valorem.

The applicable subheading for "Marinated Hake" (item #2) and "Salmoned Trout (Pink Trout) Fillets" (item #3) will be 1604.19.3000, 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), in airtight containers, in oil, other. The rate of duty will be 4 percent ad valorem.

The applicable subheading for "Smoked Herring Fillets" (item #4) will be 1604.12.2000, HTS, which provides for prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs, fish, whole or in pieces, but not minced, herrings, in oil, in airtight containers. The rate of duty will be 4 percent ad valorem. The applicable subheading for "Pepper Nibble" (item #5), if containing 0.5 percent or more acetic acid, will be 2001.90.3900, HTS, which provides for vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid, other, other, vegetables, other. The rate of duty will be 10 percent ad valorem.

The applicable subheading for "Pepper Nibble" (item #5), if containing less than 0.5 percent acetic acid, will be 2005.90.5590, HTS, which provides for other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006, other vegetables and mixtures of vegetables, fruits of the genus Capsicum (peppers) or of the genus Pimenta (e.g., all-spice), other, other. The rate of duty will be 15.3 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Thomas Brady at (212) 637-7064.


Sincerely,

Robert B. Swierupski
Director
National Commodity
Specialist Division