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NY 859343

January 14, 1991



TARIFF NO.: 1604.11.4050

Mr. Donald R. Simon
D.R.S. Trading Company, Inc.
10 East 40th Street, Suite 3310
New York, NY 10016

RE: The tariff classification of "SMOKED SALMON ROLLS" from Canada.

Dear Mr. Simon:

In your letter dated January 4, 1991, you requested a tariff classification ruling.

The product in question is described as "SMOKED SALMON ROLLS", a bite size, frozen, hors d'oeuvre type product prepared from smoked Canadian sockeye salmon and cream cheese. A sample of "SMOKED SALMON ROLLS" consisted of sixteen circular pieces, approximately 2.5 to 3.0 centimeters in diameter and about 4 millimeters in width. Each piece appears to have been formed from a strip of smoked salmon about 2 millimeters thick, covered with a layer of cream cheese of about the same 2 millimeter thickness, and then rolled into circular shapes with concentric layers of salmon and cheese. In the sample retail package, the sixteen pieces were laid in a foam-type tray and then overwrapped with a sealed plastic wrapper having a silver back and a black and gold front showing "Neuchatel" brand and other product information. The front of the pack also contains a clear plastic window for displaying the product. The net weight of the package is shown as 65 grams (2.3 ounces).

The applicable subheading for "SMOKED SALMON ROLLS" will be 1604.11.4050, Harmonized Tariff Schedule of the United States (HTS), which provides for prepared or preserved Salmon, whole or in pieces, but not minced, other than canned salmon or salmon packed in oil. The rate of duty will be 3 percent ad valorem.

Goods classifiable under subheading 1604.11.4050, HTS, which have originated in the territory of Canada, will be entitled to a 1.2 percent ad valorem rate of duty under the United States- Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

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.


Jean F. Maguire
Area Director

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