The tariff classification of a fish preparation from Denmark.

N074894 September 21, 2009 CLA-2-16:OT:RR:E:NC:2:231 CATEGORY: Classification TARIFF NO.: 1604.20.0510 Mr. Philip Robinson FedEx Trade Networks 850 SW 7th St. (Ste 100) Renton, WA 98057 RE: The tariff classification of a fish preparation from Denmark. Dear Mr. Robinson: In your letter dated September 3, 2009, you requested a tariff classification ruling on behalf of Aqua Star (Seattle, WA). You describe the product in question, “Salmon in Puff Pastry (Wellington)” (Item # U18971), as a frozen prepared meal ready to be baked and eaten. Details on the nature of the immediate packaging are not given, but the manufacturer’s specification sheet indicates that the consumer is to place the frozen item on a baking tray and heat it in a 400°F oven for 45 to 50 minutes. The above product is said to contain the following ingredients: wild salmon (Oncorhynchus gorbuscha) (41%), puff pastry (wheat flour, butter, water, salt) (36%), milk, full-fat soft cheese, cheddar cheese, egg yolk, onion, cream, modified maize starch, wheat flour, butter, mustard (water, mustard seeds, vinegar, salt, citric acid), dill, salt, garlic, vegetable bouillon (salt, maize starch, yeast extract, milk sugar, dried onion & garlic, glucose syrup, spices, rosemary extract), white pepper. It is assumed that the puff pastry serves as a jacket or wrap for the salmon combined with the other ingredients. The applicable subheading for item # U18971, “Salmon in Puff Pastry (Wellington)” will be 1604.20.0510, Harmonized Tariff Schedule of the United States (HTSUS), which provides for prepared or preserved fish …: other prepared or preserved fish: …prepared meals: prepared meals. The rate of duty will be 10 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. Your inquiry does not provide enough information for us to rule on two other products listed in your inquiry, “Salmon Rolls with Spinach and Chardonnay Sauce” (Item # 198144) and “Salmon Pappardelle” (Item # U18968). If you wish to pursue a ruling on those products, please submit the following: For the “Salmon Rolls with Spinach…”: Color photos of the item, both in packaged condition and as it appears when served. Also, specify the percentage, by weight, of silver smelt in the overall product, and how these fish have been processed. In addition, give details on the nature of the immediate packaging and whether it is airtight. For the “Salmon Pappardelle”: An explanation of exactly how the components of the product are combined (i.e., whether the pasta is stuffed with the salmon, layered with it, randomly mixed with it, etc.). Also, provide clear color photos that illustrate the foregoing by showing how the product actually looks. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 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 Nathan Rosenstein at (646) 733-3030. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division