CLA-2-16:RR:NC:2:228 C85711
Victor Llarena
Florida National Brokers, Inc.
P.O. Box 520994
Miami, FL 33152
RE: The tariff classification of prepared food products from Spain.
Dear Mr. Llarena:
In your letter dated March 19, 1998, on behalf of International Omega Group, Inc., Miami Lakes, Fl, you requested a tariff classification ruling.
Ingredients breakdowns and pictorial literature (sample packaging) for five Kromachi brand products, were submitted with your letter. Kromachi De Merluza (Fish Sticks Breaded with Potato) consist of 60 percent white fish (hake), 25 percent reconstituted potato, 6.5 percent water, 4.5 percent wheat flour, 1.5 percent starch, 1 percent milk, and less than one percent each of egg albumin, salt, spices, and sodium. Leche Frita (Fried Milk) consists of 30.14 percent milk, 15.94 percent sugar, 14.75 percent starch, 12.29 percent egg, 9 percent each of cinnamon extract and vegetable oil, and 8.88 percent bread crumbs. Paella Mariscos Microondas (Sea Food Paella) consists of 32 percent water, 30 percent rice, 20 percent lightly fried and seasoned vegetables (tomato, onion, olive oil, peppers, wine, garlic, salt, peppers, and seafood extract), 4 percent squid, 4 percent "seafood", 3 percent mussels, 2 percent shrimp, and 2 percent pimiento. Delicias De Salmon (Smoked Salmon Delights) are puff pastries filled with a salmon and cheese paste, consisting of 40 percent puff pastry, 33 percent salmon paste (milk, cheese, salmon, vegetable oil, starch, wheat flour, caseinate, pepper, and salt), and 27 percent bread crumbs. Berenjenas Parmesanas (Eggplant Parmesan) is made from 40 percent eggplant, 35 percent tomato sauce, 18 percent bechamel, 4 percent parmesan cheese, and 3 percent mozzarella cheese. The products are pre-cooked and frozen, put up in boxes containing individual servings, prepared by the consumer by baking or frying.
The applicable subheading for the Fish Sticks will be 1604.20.5010, Harmonized Tariff Schedule of the United States (HTS), which provides for prepared or preserved fish...other prepared or preserved fish...other...fish sticks and similar products of any size or shape, if breaded, coated with batter or similarly prepared...other...pre-cooked and frozen. The rate of duty will be 9 percent ad valorem.
The applicable subheading for the Fried Milk, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1901.90.4200, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of goods of headings 0401 to 0404, not containing cocoa powder...not elsewhere specified or included... other...dairy products described in additional U.S. note 1 to chapter 4...dairy preparations containing over 10 percent by weight of milk solids...described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The general rate of duty will be 16 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the product will be classified in subheading 1901.90.4300, HTS, and dutiable at the rate of $1.096 per kilogram plus 14.4 percent ad valorem. In addition, products classified in subheading 1901.90.4300, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.67 to 9904.04.74, HTS.
The applicable subheading for the Paella will be 1904.90.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for cereals, other than corn, in grain form...pre-cooked or otherwise prepared...other...other...frozen. The rate of duty will be 15.2 percent ad valorem.
The applicable subheading for the Smoked Salmon Delights will be 1905.90.1049, Harmonized Tariff Schedule of the United States (HTS), which provides for bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa...other ...bread, pastry, cakes, biscuits and similar baked products ...frozen...other. The rate of duty will be free.
The applicable subheading for the Eggplant Parmesan will be 2004.90.9080, Harmonized Tariff Schedule of the United States (HTS), which provides for other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen...other vegetables...other...other...other, including mixtures. The rate of duty will be 13.3 percent ad valorem.
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 Stanley Hopard at 212-466-5760.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division