CLA-2-03:RR:NC:2:231 D85085
Mr. Svein Stoknes
Norwegian Trade Council
800 Third Avenue, 23rd Floor
New York, NY 10022
RE: The tariff classification of salmon from Norway.
Dear Mr. Stoknes:
In your letter, dated November 25, 1998, you have requested
a tariff classification ruling on behalf of your client, Atlantis
AS, Donna, Norway.
The merchandise, farmed raised Atlantic salmon (Salmo
salar), is described thus:
Item #1. Whole, frozen salmon, gutted and cleaned, head on.
Each fish is frozen, glazed, packed in a plastic bag, and sealed.
The fish is packed in 40 kilogram cartons.
Item #2. Frozen salmon fillets.
Trim A. Backbone and belly bone off; skin on.
Trim B. Backbone, belly bone, back fins, collar bone, belly
fat and fins off; pin bone out; skin on.
Trim C. Backbone, belly bone, back fins, collar bone, belly
fat and fins off; pin bone out; skin on.
Trim D. Backbone, belly bone, back fins, collar bone, belly
fat, fins, all belly, and tail piece off; pin bone
out; fully trimmed; skin on.
Trims B, C, and D may also have the skin off. Each fillet
is frozen and packed in plastic bags. The fillets are packed in
5, 10, and 20 kilogram cartons.
Item #3. Salmon fillet portions
(a) Single frozen with skin; no bones.
(b) Single frozen without skin; no bones.
The single fillet portions are vacuum packed. The fillets
may be imported in single portions or up to six pieces. The
portions are packed in 5, 10 and 20 kilogram cartons or packed in
portion boxes.
The applicable subheading for the whole, frozen Atlantic
salmon (Salmo salar, item #1) will be 0303.22.0000, Harmonized
Tariff Schedule of the United States (HTS), which provides for
fish, frozen, excluding fish fillets and other fish meat of
heading 0304, other salmonidae, excluding livers and roes,
Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho).
The rate of duty will be free.
The applicable subheading for the frozen Atlantic salmon
fillets (Salmo salar, item #2, trim A) will be 0304.90.9091, HTS,
which provides for fish fillets and other fish meat (whether or
not minced), fresh, chilled or frozen, other, other, ocean. The
rate of duty will be 6 percent ad valorem.
The applicable subheading for the frozen Atlantic salmon
fillets [Salmo salar, item #2, trims B, C, and D, and item #3 (a)
and (b)] will be 0304.20.6006, HTS, which provides for fish
fillets and other fish meat (whether or not minced), fresh,
chilled or frozen, frozen fillets, other, other, salmonidae,
other, Atlantic (Salmo salar). The rate of duty will be free.
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 Ralph
Conte at (212) 466-5759.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division