The tariff classification of smoked mackerel from Poland.

NY 803370 November 9, 1994 CLA-2-03:S:N:N7:231 803370 CATEGORY: Classification TARIFF NO.: 0305.49.2000 Mr. James Shafer U.S. Technical Equipment Corporation 2180 Finland Road Green Lane, PA 18054 RE: The tariff classification of smoked mackerel from Poland. Dear Mr. Shafer: In your letter, dated October 11 1994, you have requested a tariff classification ruling. The product is smoked mackerel. The fish will be cleaned, smoked, and vacuum packed in individual, airtight pouches that weigh one pound each. The applicable subheading for the smoked mackerel will be 0305.49.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption, smoked fish, including fillets, other, mackerel. The rate of duty will be 2.5 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177. A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport