NY R03328

March 20, 2006

CLA-2-16: RR: NC: SP: 231 R03328

CATEGORY: Classification

TARIFF NO.: 1604.20.0510

Mr. William J. DiMento

Fishery Products International

18 Electronics Ave.

Danvers, MA 01923

RE: The tariff classification of stuffed Yellowfin sole fillets from
China.

Dear Mr. DiMento:

In your letter dated February 23, 2006 you requested a tariff
classification ruling.

The merchandise in question are listed as:

Code Number Product Description

39200 Stuffed Sole -- Broccoli & Mozzarella

39203 Stuffed Sole -- Spinach & Cheddar

39207 Stuffed Sole -- Scallops & Crab

39208 Stuffed Sole -- Shrimp & Garlic

Stuffed Sole -- Broccoli & Mozzarella is said to consist of 57.8 percent
Yellowfin sole (Limanda aspera), 15.5 percent water, 9.4 percent
broccoli, 5.1 percent mozzarella cheese, lemon juice, Parmesan cheese,
red pepper and starch.

Stuffed Sole -- Spinach & Cheddar is said to consist of 57.8 percent
Yellowfin sole, 12.9 percent water, 12.7 percent spinach, 5.7 percent
cheddar cheese, lemon juice and Parmesan cheese.

Stuffed Sole -- Scallops & Crab is said to consist of 55.0 percent
Yellowfin sole, 14.5 percent water, 7.1 percent bread crumbs, 4.7
percent scallops, 2.4 percent crab meat, 1.9 percent margarine, 1.6
percent skim milk powder, 1.2 percent seafood base, corn starch, lemon
juice, cheese powder and dill weed.

Stuffed Sole -- Shrimp & Garlic is said to consist of 55.0 percent
Yellowfin sole, 15.2 percent water, 8.4 percent raw shrimp (peeled and
deveined), 7.3 percent bread crumbs, 1.8 percent margarine, corn starch,
lobster base, garlic powder, salt and white pepper.

For each of these preparations, the ingredients listed other than the
sole are mixed together to form a stuffing that is specific to the
preparation (i.e. signature stuffing). Each raw sole fillet (2.3 -- 3.2
oz.) is then stuffed and rolled with the stuffing (1.5 oz.) and formed
into a ball shaped entity that is quick-frozen and coated with
butter-flavored soybean oil (10 percent pickup). The preparations are
then packaged in single clear polyethylene bags and bulk packed into 10
lb. or 20 lb. master units for foodservice sale.

The applicable subheading for the Stuffed Sole -- Broccoli & Mozzarella,
Stuffed Sole -- Spinach & Cheddar, Stuffed Sole -- Scallops & Crab and
Stuffed Sole -- Shrimp & Garlic will be 1604.20.0510, Harmonized Tariff
Schedule of the United States (HTSUS), which provides for prepared or
preserved fish; other prepared or preserved fish, products containing
meat of crustaceans, molluscs or other aquatic invertebrates; prepared
meals, prepared meals. The rate of duty will be 10 percent ad valorem.

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
telephone number (301) 575-0156, or at the Web site
www.fda.gov/oc/bioterrorism/bioact.html.

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 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 Thomas Brady at 646-733-3030.

Sincerely,

Robert B. Swierupski

Director,

National Commodity

Specialist Division