The tariff classification of breaded scallop products fromCanada.

NY 806196 February 8, 1995 CLA-2-16:S:N:N7:231 806196 CATEGORY: Classification TARIFF NO.: 1605.90.6040 Mr. Kim d'Entremont Comeau's Sea Foods Limited P.O. Box 39 Saulnierville, Nova Scotia B0W 2Z0 Canada RE: The tariff classification of breaded scallop products from Canada. Dear Mr. d'Entremont: In your letter, dated January 16, 1995, you requested a tariff classification ruling. The merchandise consists of precooked, breaded scallop products. The items are partially cooked in oil, and packed for both the retail and food service markets. There are two different scallop applications: one is a breaded deep sea scallop, and the other is a breaded, reconstituted product that is made from whole scallops and scallop pieces. The applicable subheading for the breaded scallop products will be 1605.90.6040, Harmonized Tariff Schedule of the United States (HTS), which provides for crustaceans, molluscs and other aquatic invertebrates, prepared or preserved, other, other, other, scallops. The rate of duty will be free. 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