CLA-2-03:RR:NC:SP:231 M81085

Mr. Robert G. Richardson
Highland Piper Foods, Inc.
P.O. Box 152741
Arlington, TX 76015

RE: The tariff classification of frozen fish fillets from China.

Dear Mr. Richardson:

In your letter dated February 28, 2006, you requested a tariff classification ruling on three products.

The first product is Pacific chum salmon in the form of oven-cooked, frozen, boneless fillets. The fillets will be in sealed pouches packed within 12-lb. boxes, and will be imported for use in retail and food service.

The applicable subheading for the cooked, frozen chum salmon fillets will be 1604.11.4050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for prepared or preserved fish … : fish, whole or in pieces, but not minced: salmon: other: other. The rate of duty will be free.

The second product is Pacific hoki in the form of skinless/boneless, uncooked frozen fillets. The product will be imported in 15-lb. boxes for use in the retail and food service industries.

The applicable subheading for the uncooked, frozen hoki fillets will be 0304.20.6096, HTSUS, which provides for fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen: frozen fillets: … other. The rate of duty will be free.

The third product is Pacific arrowtooth flounder in the form of skinless/ boneless, uncooked frozen fillets. The product will be imported in 15-lb. boxes for use in the retail and food service industries.

The applicable subheading for the uncooked, frozen arrowtooth flounder fillets will be 0304.20.6058, HTSUS, which provides for fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen: frozen fillets: other: other: other: flatfish: flounder. The rate of duty will be free.

This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 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 646-733-3030.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division