CLA-2-16:RR:NC:2:231 D85086

Mr. Werner Kuhn
Storm King Sales Company
Division of Storm King Corporation
P.O. Box 302
Roscoe Road
Elizabethtown, NY 12932

RE: The tariff classification of sardines from Spain.

Dear Mr. Kuhn:

In your letter, dated December 9, 1998, you have requested a tariff classification ruling. The product is comprised of "Russe" brand flat fillets of Spanish "anchovied" sardines. The sardines are packed in soy oil in 369 gram tins.

"Anchovied" sardines are sardines that have been processed and are used as anchovies; they have the taste and appearance of anchovies.

An examination of the submitted sample indicates that the marking as to the product's identity is unclear. We advise that you submit a sample to the Food and Drug Administration for label approval. You may contact the FDA at:

Food and Drug Administration Division of Regulatory Guidance 200 C Street, S.W. Washington, DC 20204

The applicable subheading for the flat fillets of sardines will be 1604.13.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs, fish, whole or in pieces, but not minced, sardines, sardinella and brisling or sprats, in oil, in airtight containers, other, skinned or boned. The rate of duty will be 20 percent ad valorem. 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