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NY 895155

March 15, 1994

CLA-2-03:S:N:N7:231 895155


TARIFF NO.: 0305.41.0000

Mr. Chris Slay
Acorn Smokeries PLC
Chilcompton, Somerset BA3 4JE

RE: The tariff classification of smoked salmon from the United Kingdom and Norway.

Dear Mr. Slay:

In your letter, dated February 7, 1994, you requested a tariff classification ruling.

The merchandise is comprised of smoked Scottish salmon and smoked Norwegian salmon.

The applicable subheading for the smoked 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; flours, meals and pellets of fish, fit for human consumption, smoked fish, including fillets, pacific salmon (Oncorhynchus spp.), Atlantic salmon (Salmo salar), and Danube salmon (Hucho hucho). The rate of duty will be 5 percent ad valorem.

You inquire as to whether or not transportation is dutiable.

The primary basis of Customs valuation for imported merchandise is transaction value. The transaction value of imported merchandise is the price actually paid or payable for the merchandise when sold for exportation to the United States plus amounts for packing costs, selling commissions, assists, royalties and license fees, and the proceeds of any subsequent resale. The price is exclusive of international freight, insurance and other costs relating to the international shipment of the merchandise from the country of exportation to the place of importation in the U.S. Appraisement is based on transaction value, which, usually, is the F.O.B. price.

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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