CLA-2-16:RR:NC:2:231 G81568

Mr. Robert Richardson
Highland Piper Foods, Inc.
P.O. Box 152741
Arlington, TX 76015

RE: The tariff classification of frozen, farmed Atlantic salmon from the United Kingdom.

Dear Mr. Richardson:

In your letter, dated August 14, 2000, you requested a classification ruling.

The merchandise is comprised of boneless, frozen, farmed Atlantic salmon. The product is machine cut and it consists of frozen salmon portions, 6 or 8 ounces each, in a plastic pouch. The portions will be packed in master cases (15 pounds, net) with either 30 or 40 individual portions per master case. This product, which is uncooked, has a marinade inside the pouch to add to the flavor when it is cooked by the ultimate purchaser; the salmon and marinade are frozen inside the same pouch. The marinade ingredients are as follows:

“Spring Onion and Ginger Marinade” contains salmon, water, dextrose, malt vinegar, onion purée, brown sugar, ginger purée, garlic purée, salt, modified starch, yeast extract, flavoring, parsley, capsanthin, and potassium sorbate. “Pink Peppercorn” contains salmon, water, dextrose, white wine, malt vinegar, flavorings, skim milk powder, spices, modified food starch, Dijon mustard (comprised of water, mustard seed, spirit vinegar, and salt), garlic purée, and potassium sorbate.

The product will be sold to the food service industry.

The applicable subheading for frozen, farmed Atlantic salmon will be 1604.11.4050, 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, salmon, other, other. 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 Thomas Brady at 212-637-7064.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division