The tariff classification of mackerel fillets from the United Kingdom.

NY A89543 November 25, 1996 CLA-2-03:RR:NC:2:231 A89543 CATEGORY: Classification TARIFF NO.: 0305.49.2000 Mr. Robert Richardson Highland Piper Foods, Inc. P.O. Box 152741 Arlington, TX 76015 RE: The tariff classification of mackerel fillets from the United Kingdom. Dear Mr. Richardson: In your letter, dated November 15, 1996, you have requested a tariff classification ruling. The product is comprised of vacuum packed fillets of smoked mackerel. The mackerel is cooked, and it is sold to the food service industry. The applicable subheading for the mackerel fillets 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 1.5 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 Ralph Conte at (212) 466-5759. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division