The tariff classification of a TUNA SPREAD from Japan andThailand.

NY 860180 March 1, 1991 CLA-2-16:S:N:N1:229 CATEGORY: Classification TARIFF NO.: 1604.14.1000 Mr. Dennis Kovler, Import Manager Mitsui Foods, Inc. Continental Plaza 401 Hackensack Avenue P.O. Box 825 Hackensack, NJ 07602 RE: The tariff classification of a TUNA SPREAD from Japan and Thailand. Dear Mr. Kovler: In your letter dated January 23, 1991, you requested a tariff classification ruling. The product in question, described as a TUNA SPREAD, contains, by weight, tuna fish (40 percent), mayonnaise (40 percent), water (13 percent), and small amounts of vegetable protein, margarine (1.3 percent), salt, and seasonings. A sample of this spread, packaged in a foil pouch of 500 grams, net weight, consisted of a cream colored spread containing flakes of tuna up to three-quarters of an inch in length. The applicable subheading for this TUNA SPREAD will be 1604.14.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for Prepared or preserved fish;...whole or in pieces, but not minced:...tunas and skipjack:...in airtight containers:..in oil. The rate of duty will be 35 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