The tariff classification of OAK SMOKED SALMON FILLETS fromIreland.

NY 879218 October 19, 1992 CLA-2-03:S:N:N229:879218 CATEGORY: Classification TARIFF NO.: 0305.41.0000 Mr. Richard Currier Vice President, Sales and Marketing Shamrock Foods Exports Limited 35 Somerset Avenue Winthrop, MA 02152 RE: The tariff classification of OAK SMOKED SALMON FILLETS from Ireland. Dear Currier: In your letter dated October 6, 1992, you requested a tariff classification ruling. The product in question is described as salmon, brined and then oak smoked. A sample of the product, a flat, rectangular packet holding thin slices of smoked salmon fillet on a foil backing, was submitted with this request. Each retail package of salmon fillets is sealed in airtight plastic and contains three ounces, net weight. The applicable subheading for this OAK SMOKED IRISH SALMON will be 0305.41.0000, 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; fish meal fit for human consumption:...Smoked fish, including fillets:...Pacific salmon (Oncorhyncus spp.), Atlantic salmon (Salmo salar), and Danube salmon (Hucho hucho).. The rate of duty will be 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