CLA-2-16: RR: NC: SP: 231 R03328
Mr. William J. DiMento
Fishery Products International
18 Electronics Ave.
Danvers, MA 01923
RE: The tariff classification of stuffed Yellowfin sole fillets from China.
Dear Mr. DiMento:
In your letter dated February 23, 2006 you requested a tariff classification ruling.
The merchandise in question are listed as:
Code Number Product Description
39200 Stuffed Sole – Broccoli & Mozzarella
39203 Stuffed Sole – Spinach & Cheddar
39207 Stuffed Sole – Scallops & Crab
39208 Stuffed Sole – Shrimp & Garlic
Stuffed Sole – Broccoli & Mozzarella is said to consist of 57.8 percent Yellowfin sole (Limanda aspera), 15.5 percent water, 9.4 percent broccoli, 5.1 percent mozzarella cheese, lemon juice, Parmesan cheese, red pepper and starch.
Stuffed Sole – Spinach & Cheddar is said to consist of 57.8 percent Yellowfin sole, 12.9 percent water, 12.7 percent spinach, 5.7 percent cheddar cheese, lemon juice and Parmesan cheese.
Stuffed Sole – Scallops & Crab is said to consist of 55.0 percent Yellowfin sole, 14.5 percent water, 7.1 percent bread crumbs, 4.7 percent scallops, 2.4 percent crab meat, 1.9 percent margarine, 1.6 percent skim milk powder, 1.2 percent seafood base, corn starch, lemon juice, cheese powder and dill weed.
Stuffed Sole – Shrimp & Garlic is said to consist of 55.0 percent Yellowfin sole, 15.2 percent water, 8.4 percent raw shrimp (peeled and deveined), 7.3 percent bread crumbs, 1.8 percent margarine, corn starch, lobster base, garlic powder, salt and white pepper.
For each of these preparations, the ingredients listed other than the sole are mixed together to form a stuffing that is specific to the preparation (i.e. signature stuffing). Each raw sole fillet (2.3 – 3.2 oz.) is then stuffed and rolled with the stuffing (1.5 oz.) and formed into a ball shaped entity that is quick-frozen and coated with butter-flavored soybean oil (10 percent pickup). The preparations are then packaged in single clear polyethylene bags and bulk packed into 10 lb. or 20 lb. master units for foodservice sale.
The applicable subheading for the Stuffed Sole – Broccoli & Mozzarella, Stuffed Sole – Spinach & Cheddar, Stuffed Sole – Scallops & Crab and Stuffed Sole – Shrimp & Garlic will be 1604.20.0510, Harmonized Tariff Schedule of the United States (HTSUS), which provides for prepared or preserved fish; 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 10 percent ad valorem.
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 telephone number (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