The tariff classification of smoked salmon from Australia.
Issued July 22, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 0305.41.0000
Headings: 0305
Product description
The tariff classification of smoked salmon from Australia.
CBP rationale
The applicable subheading for Tasmanian smoked salmon will be 0305.41.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption, smoked fish, including fillets, Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho).
Full text
NY E84540 July 22, 1999 CLA-2-03:RR:NC:2:231 E84540 CATEGORY: Classification TARIFF NO.: 0305.41.0000 Ms. Lily Volpe Australian Trade Commission 150 East 42nd Street, 34th Floor New York, NY 10017 RE: The tariff classification of smoked salmon from Australia. Dear Ms. Volpe: In your letter, dated July 20, 1999, you have requested a tariff classification ruling on behalf of your client, Mohr Food Pty Ltd, Australia. The merchandise is Tasmanian smoked salmon (salmo salar) that is produced in Australia. During the manufacturing process, the salmon is filleted and the pin bone is removed, cured, washed, smoked/dried, skinned, frozen, trimmed, sliced, packed, weighed, and labelled. The composition of the cure is 75 percent salt and 25 percent raw sugar. The cure is applied to the fillets dry. The product is cured for 12-16 hours depending on the size of the fillets. It is packaged in random weight sliced sides of 2-3 pounds. The packaging is in bulk, as the product is intended for the food services and not retail sale. This product is not marinated. The applicable subheading for Tasmanian smoked salmon will be 0305.41.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption, smoked fish, including fillets, Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho). The rate of duty will be 5 percent ad valorem. 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 Thomas Brady at (212) 637-7064. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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