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NY N019288

November 15, 2007



TARIFF NO.: 1604.11.2020; 1604.11.2090; 4407.10.0169

Ms. Wendy L. Burns
Northern Customs Services Inc.
904-908 Center Street
Lewiston, NY 14092

RE: The tariff classification of frozen, prepared salmon fillets with cedar planks, from Canada.

Dear Ms. Burns:

In your letter dated November 2, 2007, you requested a tariff classification ruling on behalf of Conestoga Cold Storage (Kitchener, Ontario, Canada).

You describe the product in question as a retail package (paperboard carton) containing four frozen, center-cut salmon fillets (wild-caught, pink or chum), each prepared with a “topping,” plus four red-cedar wood planks. Within the retail box, the prepared fillets and the planks will be put up in their own discrete inner packaging, as described below.

Each salmon fillet (approximately 112 to 126 grams, exclusive of added ingredients) with its applied topping (approximately 30 grams) will be individually vacuum-packed in its own plastic pouch. The ingredients of the topping are as follows: diced onions, diced roasted red bell peppers, water, canola oil, diced green onions, sodium tripolyphosphate, sodium erythorbate, modified food starch, salt, dill, citric acid, corn maltodextrin, natural flavors, autolyzed yeast extract, spice, xanthan gum, garlic powder, onion powder, sugar, spice extractive, dehydrated lemon peel and turmeric.

The four wooden planks will be shrink-wrapped together in a single bundle. Each plank will be of kiln-dried red cedar, planed and lightly sanded, and will measure 5” x 3” x ¼”.

You state that the consumer will soak the unwrapped planks in water for a minimum of two hours before using. He/she will then place each salmon portion, topping side up, on a pre-soaked plank, and grill or oven bake until fully cooked.

The applicable subheading for the pouches containing frozen pink salmon fillets with topping will be 1604.11.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for prepared or preserved fish: fish, whole or in pieces, but not minced: salmon: in oil, in airtight containers: pink (humpie). The general rate of duty will be 6%.

The applicable subheading for the pouches containing frozen chum salmon fillets with topping will be 1604.11.2090, HTSUS, which provides for prepared or preserved fish: fish, whole or in pieces, but not minced: salmon: in oil, in airtight containers: other. The general rate of duty will be 6%.

The applicable subheading for the cedar planks will be 4407.10.0169, HTSUS, which provides for wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm: other: not treated: western red cedar: other than rough. The rate of duty will be free.

Articles classifiable under subheading 4407.10.0169, HTSUS, which are products of Canada are subject to entry requirements based on the U.S./Canadian Softwood Lumber Agreement of 2006 (“SLA-2006”). An interim regulation published in the Federal Register on October 18, 2006, (71 FR 61399), revised section 12.140 of title 19 of the Code of Federal Regulations (19 CFR 12.140), amended Part 163 (19 CFR Part 163), and describes the new entry and recordkeeping requirements.

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.

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.


Robert B. Swierupski

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