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NY A88964

October 31, 1996

CLA-2-16:RR:NC:2:231 A88964


TARIFF NO.: 1604.19.5000

Mr. Jack Herz
Aqua Royale Foods, Inc.
195-197 West Spring Valley Avenue
Maywood, NJ 07607

RE: The tariff classification of breaded flounder from Korea.

Dear Mr. Herz:

In your letter, dated October 22, 1996, you have requested a tariff classification ruling.

The merchandise is described thus:

1. Hand breaded flounder. 55 percent flounder (yellowfin sole), 45 percent breading. Filleted in Korea or China. Hand breaded in Korea and immersed in hot oil. The coating is set prior to freezing. Shipped raw.

2. Hand breaded "Captain's Royale." 49 percent flounder (yellowfin sole), 25 percent clam strips, 13 percent scallops, 13 percent shrimp. Hand bread in Korea and immersed in hot oil. The coating is set prior to freezing. Shipped raw.

The applicable subheading for the hand breaded flounder will be 1604.19.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs, fish, whole or in pieces, but not minced, other (including yellowtail), other, fish sticks and similar products of any size or shape, fillets or other portions of fish, if breaded, coated with batter or similarly prepared, other. The rate of duty will be 13.5 percent ad valorem.

In order to issue a ruling on the hand breaded "Captain's Royale," this office requires the following information:

1. Describe the processing that is performed on the clam strips, scallops and shrimp.

2. Submit a sample or container illustrating the product.

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.


Roger J. Silvestri

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