Ms. Ashley Hong
Nissin International Transport USA Inc.
1540 W. 190th Street
Torrance, CA 90501
RE: The tariff classification of Shrimp Dumplings from Japan
Dear Mr. Hong:
In your letter dated December 19, 2018 you requested a tariff classification ruling on behalf of your client, Wismettac Asian Foods Inc. (Santa Fe Springs, CA).
The two products under review are as follows:
Shrimp Dumplings (Item Number WAF 91869, also known as Shrimp Shumai) is composed of onion, shrimp (21.17 percent), potato starch, wheat flour, oils, lizard fish paste, water, egg white, soy protein, sugar, salt, monosodium glutamate, spices, wheat protein, soybean flour, shrimp extract, dextrin, potassium chloride, sodium citrate, calcium lactate, disodium succinate, disodium inosinate and disodium guanylate.
Shrimp Dumplings (Item Number WAF 97713, also known as Shrimp Shumai) is composed of onion, shrimp (17.85 percent), pollock paste, water, wheat flour, oils, potato starch, egg white, soy protein, sugar, salt, wheat protein, monosodium glutamate, spices, shrimp extract, potassium chloride, sodium citrate, calcium lactate, disodium succinate, disodium inosinate and disodium guanylate.
Both products will be imported in a frozen state. The consumer is directed to either fry, steam or microwave the items prior to consumption. You state that item number WAF 97713 will be placed on trays, inserted into a polypropylene bag and packed 12 bags to a cardboard box. Item number WAF 91869 will be placed on trays, inserted into a microwavable bag and packed 10 bags to a cardboard box. The former items are sold to the food service industry, and the latter items are intended for retail sale.
The applicable subheading for the Shrimp Dumplings (Item Number WAF 97713) will be 1605.21.1030, HTSUS, which provides for crustaceans, molluscs and other aquatic invertebrates, prepared or preserved: Shrimps and prawns: Not in airtight containers: Other, Frozen, imported in accordance with Statistical Note 1 to this chapter: Other. The rate of duty will be Free.
The applicable subheading for the Shrimp Dumplings (Item Number WAF 91869) will be 1901.90.9095, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 percent by weight of cocoa calculated on a totally defatted basis: Other: Other: Other: Other. The rate of duty will be 6.4 percent ad valorem.
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 the World Wide Web at https://hts.usitc.gov/current.
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 the 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 Ekeng Manczuk at firstname.lastname@example.org.
Steven A. Mack
National Commodity Specialist Division