CLA-2-16:RR:NC:2:231 H80262
Mr. Bjorn Bjorklund
International Freight Systems
1200 South 192nd Street, Suite 100
Seattle, WA 98148
RE: The tariff classification of stuffed salmon fillets and stuffed Alaskan pollock fillets from China.
Dear Mr. Bjorklund:
In your letter, dated April 17, 2001, you requested a classification ruling on behalf of your client, Trident Seafoods Corporation, Seattle, WA.
The merchandise is described thus:
“3.3 Ounce Stuffed Salmon Boats,” item 495409, are comprised of three pieces of salmon fillet strips (Oncorhynchus gorbuscha, pink or humpback salmon) that are wrapped around stuffing. One piece of salmon fillet is placed at the bottom and the other two pieces are used to form the side of the “boat.” After the “boat” has been formed, it is filled with a flavored breadcrumb stuffing. Then the item is glazed with a bell pepper flavored mixture that acts to hold it together. The item is then quick frozen and packaged. The ingredients are salmon, water, breadcrumbs (bleached wheat flour, yeast, sugar, and salt), butter flavored oil [partially hydrogenated soybean oil, lecithin, natural coloring, artificial flavoring, tertiary butylhydroquinone (TBHQ, a preservative), citric acid, and dimethylpolysiloxane], bell pepper glaze (modified food starch, whey, salt, milk, dextrose, dehydrated red and green bell peppers, onion powder, tapioca, dextrin, sweet cream solids, maltodextrin, mushroom powder, and artificial flavoring and coloring), garlic powder, paprika, spice, sherry wine concentrate, sodium caseinate, sugar, and turmeric. The item contains by weight 70 percent fish and 30 percent stuffing mix. Each portion weighs 3.3 ounces. The salmon, dry stuffing mix, and dry bell pepper glaze are products of the US and are exported to China. The salmon is headed, gutted, and exported from the US and filleted in China. Water is added to the breadcrumb stuffing mix and glaze at the manufacturing plant. The item is processed in China and returned to the US. It will be sold primarily to restaurants and food wholesalers.
“3 Ounce Stuffed White Fish Fillet Portions,” item 482587, are comprised of Alaskan pollock fillets (Theragra chalcogramma) that are laid flat and have a layer of stuffing of imitation crab and breadcrumbs. The item is quick frozen and packaged. The ingredients are pollock, imitation crab (pollock, water, wheat starch, egg white, sugar, natural or artificial flavoring, sorbitol, calcium carbonate, snow crabmeat, sodium tripolyphosphate, disodium guanylate, disodoum inosinate, and added coloring), water, breaded crumb (bleached wheat flour, yeast, sugar, and salt), mayonnaise, partially hydrogenated soybean oil, salt, celery, red bell peppers, sugar, white pepper, garlic powder, paprika, lecithin, artificial flavoring, natural spice extractives (with polyglycerol esters of fatty acids, natural glycerine, and vegetable oil), beta carotene, TBHQ, citric acid, and dimethylpolysiloxane. The item contains by weight 66.6 percent fish and 33.3 percent stuffing. Each portion weighs 3 ounces. The stuffing mix is of US origin. Water is added to the stuffing mix prior to item preparation. The pollock may be of US or foreign origin. The item is processed in China and exported to the US. The item will be sold primarily to restaurants and food wholesalers.
Both products are individually quick frozen at –20o Centigrade and placed into an export shipping carton lined with a plastic bag. When the weight of the product reaches 10 pounds, the plastic bag is closed with a twist-tie and the export shipping carton is sealed with sealing tape. There is no other type of packaging. The product is sold in the same condition and the same packaging as it was imported.
The applicable subheading for “3.3 Ounce Stuffed Salmon Boats” (pink or humpback salmon fillets, item 1) will be 1604.11.4020, 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, canned, pink (humpie). The rate of duty will be free.
The applicable subheading for “3 Ounce Stuffed White Fish Fillet Portions” (Alaskan pollock fillets, item 2), will be 1604.19.4000, HTS, which provides for prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs, fish, whole or in pieces, but not minced, other (including yellowtail), other, fish sticks and similar products of any size or shape, fillets or other portions of fish, if breaded, coated with batter or similarly prepared, neither cooked nor in oil. The rate of duty will be 10 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 Thomas Brady at 212-637-7064.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division