NY 862391: The tariff classification of a TUNA SPREAD from Japan.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                          
                                   NY 862391

                                   May 1, 1991


CLA-2-16:S:N:N1:229  

CATEGORY:  Classification

TARIFF NO.: 1604.14.1000  

Mr. Jeffrey Woo
Traffic and Insurance Division
Mitsubishi International Corporation
333 South Hope Street, Suite 2500
Los Angeles, CA  90071

RE:  The tariff classification of a TUNA SPREAD from Japan.

Dear Woo:

     In your letter dated April 9, 1991, you requested a tariff
classification ruling.         

     The product in question, described as a TUNA SPREAD,
consists, by weight, of 47.5 percent albacore tuna, 18 percent
soy bean oil, 12.5 percent mayonnaise, 12.5 percent dressing, 6
percent water, and small amounts of vegetable protein, salt,
starch, edible fiber, and seasoning.  You state that this spread
can be used in sandwiches, salads, and sushi, and will be
imported in foil packages of 300 grams each.  A sample of this
product was submitted to the Customs Laboratory at New York and
found to contain small flakes of tuna fish with the largest
flakes ranging up to 1 and 1.2 centimeters in length. 

     The applicable subheading for this TUNA SPREAD will be
1604.14.1000, Harmonized Tariff Schedule of the United States
(HTS), which provides for Prepared or preserved fish;...:...Fish,
whole or in pieces, but not minced:...Tunas, skipjack and
Atlantic bonito (Sarda spp.):...Tunas and skipjack:...In airtight
containers:...In oil.  The rate of duty will be 35 percent ad
valorem.   

     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.



                                   Sincerely,

                                   
  
                                   Jean F. Maguire
                                   Area Director
                                   New York Seaport