The tariff classification of prepared fish from Iceland.

NY C83731 January 28, 1998 CLA-2-16:RR:NC:2:231 C83731 CATEGORY: Classification TARIFF NO.: 1604.20.5010 Mr. Arni Pall Einarsson Icelandic Trade Brokers EHF Grensasvegur 12 108 Reykjavik Iceland RE: The tariff classification of prepared fish from Iceland. Dear Mr. Einarsson: In your letter, dated January 13, 1998, you have requested a tariff classification ruling. The product is comprised of breaded and prefried fish rolls. The ingredients are 70 percent cod/haddock/saithe, 18 percent cheese filling, and 12 percent bread crumb-spice mix. The fish is filleted, boned, skinned, cut into 6.5 millimeter pieces, formed automatically, filled, breaded, and prefried in vegetable oil. Each pack contains four rolls of 75 grams. The applicable subheading for the fish rolls will be 1604.20.5010, Harmonized Tariff Schedule of the United States (HTS), which provides for prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs, other prepared or preserved fish, other, fish sticks and similar products of any size or shape, if breaded coated with batter or similarly prepared, other, pre-cooked and frozen. The rate of duty will be 9 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, Robert B. Swierupski Director National Commodity Specialist Division