CLA-2-16:OT:RR:NC:N5:231
Jonathan Lieberman
New York Customs Brokers
148-02 Guy R. Brewer Boulevard Jamaica, NY 11434
RE: The tariff classification of a Smoked Salmon Bagel Sandwich from Norway
Dear Mr. Lieberman:
In your letter dated July 26, 2024, you requested a tariff classification ruling on behalf of your client, Foppen Paling-En Zalm (Harderwijk, Netherlands).
The subject product is a Smoked Norwegian Atlantic Salmon Bagel Sandwich With Cream Cheese Spread. The product is composed of a prebaked wheat bagel, smoked salmon (34.3 percent, Atlantic salmon [Salmo salar]) and a cream cheese spread. The preassembled sandwich, which weighs 177.5 grams each, is wrapped in a plastic bag then packed for retail sale four bagels per card box container. The ultimate consumer is advised to defrost the frozen sandwich in its packaging in the refrigerator prior to preparing it for consumption with either a contact grill, air fryer or an oven.
You suggest tariff classification of the product in subheading 1905.90.9090 which provides for: “Bread, pastry, cakes, biscuits and other bakers’ wares: Other: Other: Other.” We disagree since the subject merchandise is more specifically provided for in chapter 16. Per Section Note 2 to Chapter 16, food preparations fall in the chapter provided that they contain more than 20 percent by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof. The product at issue contains 34.3 percent smoked salmon.
The applicable subheading for the Smoked Salmon Bagel Sandwich will be 1604.20.0510, Harmonized Tariff Schedule of United States, (HTSUS), which provides for: “ Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs: Other prepared or preserved fish: Products containing meat of crustaceans, molluscs or other aquatic invertebrates; prepared meals: Prepared meals. The rate of duty will be 5 percent ad valorem.
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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Ekeng Manczuk at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division