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NY C87164

May 26, 1998

CLA-2-16:RR:NC:2:228 C87164


TARIFF NO.: 1604.19.5000, 1901.90.9095, 2008.99.9090

Umberto Tontini
Tontini Frigo SUD s.r.l.
00042 Anzio (Roma)
Strada delle 5 Miglia, 66 (Padiglione)

RE: The tariff classification of food products from Italy.

Dear Mr. Tontini:

In your letter dated April 22, 1998, you requested a tariff classification ruling.

Ingredients breakdowns for five products accompanied your letter. The products are batter coated, prefried, frozen foods, put up in plastic bags. Breaded baccala fish filets (Filetto di Baccala Pastellato) are fish fillets in a batter consisting of 50 percent wheat flour, 20 percent starch, 10 percent corn flour, 6 percent skimmed milk powder, 4 percent each of salt, yeast, and sunflower oil, 1 percent sugar, 1.5 citric acid, and 0.05 percent flavors. Each fillet weighs between 50 and 60 grams, and they are put up in bags containing 500 grams or 1500 grams, net weight. Prefried Wheat "Tenders" are cheese or cheese and sauce filled turnovers. The dough is composed of 45 percent flour, 15 percent milk powder, 10.5 percent egg, 2 percent each of sugar, salt and olive oil, and 0.5 percent citric acid. Each tender weighs 30 grams, and they are packed in bags containing 500 to 2000 grams. Prefried sliced polenta (Polenta Prefritta Surgelata) and "Corn-Stick" (Prefritto Surgelato), are made from 70 percent water, 25 percent corn flour, 4 percent sunflower oil, and 1 percent salt. Each slice weighs 30 grams, and each stick weighs 7-10 grams. They are packed in bags containing 1000 grams or 2000 grams. Prefried Zucchini Flowers (Fiori di Zucchina Riipieni, Pastellati), are zucchini flowers filled with cheese and anchovy paste, in a batter composed of 50 percent flour, 20 percent starch, 10 percent corn flour, 6 percent skimmed milk powder, 4 percent each of salt, yeast, and sunflower oil, 1.2 percent citric acid, 1 percent sugar, and less than one percent flavors. The product weighs 40-50 grams, and is packed in bags containing 500 or 1500 grams. All of the frozen foods are to be deep fried in oil or baked before serving.

The applicable subheading for the breaded fish fillets 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 12 percent ad valorem.

The applicable tariff provision for the prefried wheat "tenders", and the sliced and stick polenta will be 1901.90.9095, HTS, which provides for food preparations of flour, meal, starch or malt extract...other...other...other. The general rate of duty will be 7.6 percent ad valorem.

The applicable subheading for the breaded zucchini flowers will be 2008.99.9090, HTS, which provides for other edible parts of plants, otherwise prepared or preserved...other...other... other. The rate of duty will be 6.3 percent ad valorem.

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 Stanley Hopard at 212-466-5760.


Robert B. Swierupski

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