CLA-2-16:OT:RR:NC:N5:231
Ms. Hazel Ing
Flegenheimer International Inc.
227 W. Grand Avenue
El Segundo, CA 90245
RE: The tariff classification of Frozen Seafood from Vietnam
Dear Ms. Ing:
In your letter dated October 24, 2023, you requested a tariff classification ruling on behalf of your client, Lawrence Wholesale LLC (Vernon, CA). An ingredients breakdown, description of manufacturing process, and photographs of the items were submitted with your letter.
The subject merchandise consists of four frozen seafood products, as described below.
Frozen Skewered Vegetable Shrimp consists of shrimp (Penaeus Vannamei, 25 percent), potato, carrot, zucchini, sake wine, basil, and spices. All ingredients are formed, steamed, cooled, frozen, then vacuum packed, and enclosed in cartons for shipment to the United States.
Frozen Raw Marinated Shrimp Skewers (Sour & Sweet) consists of shrimp (Penaeus Vannamei, 85 percent), red bell pepper, spices, tomato paste, soy oil, and garlic. All ingredients are formed, steamed, cooled, frozen, then vacuum packed, and enclosed in cartons for shipment to the United States.
Frozen Raw Marinated Shrimp Skewers (Sour & Spicy) consists of shrimp (Penaeus Vannamei, 85 percent), chili, spices, soy oil, and lemon. All ingredients are formed, steamed, cooled, frozen, then vacuum packed, and enclosed in cartons for shipment to the United States.
Frozen Surimi Crab Stick consists of surimi (35 percent), water, salt, egg white powder, wheat starch, sugar, soybean oil, shrimp flavor, paprika color, and orange color. The surimi, in turn, consists of surimi fish content (45 percent), water, egg white powder, wheat starch, tapioca starch, monosodium glutamate, phosphate, calcium carbonate, soybean oil, sugar, salt, crab flavor, carmine color, and paprika color. All ingredients are weighed, ground, mixed, filtered, formed, steamed, cooled, thin cut, rolled, colored, wrapped, cut, cooled, frozen, film unwrapped, labeled, packed, vacuumed sealed, frozen, and enclosed into cartons for shipment to the United States.
The applicable subheading for the Frozen Surimi Crab Stick will be 1604.20.5010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs: Other prepared or preserved fish: Other: Other: Pre-cooked and frozen.” The rate of duty will be 7.5 percent ad valorem.
The applicable subheading for the Frozen Skewered Vegetable Shrimp will be 1605.29.0500, HTSUS, which provides for: “Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved: Shrimps and prawns: Other: Other: …Prepared meals.” The rate of duty will be 5 percent ad valorem.
The applicable subheading for the Frozen Raw Marinated Shrimp Skewers (Sour & Sweet), Frozen Raw Marinated Shrimp Skewers (Sour & Spicy) 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 chapter 16, Other.” The rate of duty will be Free.
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. Please note that seafood is subject to the Mandatory Country of Origin Labeling (COOL) requirements administered by the USDA’s Agricultural Marketing Service (AMS). We advise you to check with that agency for their further guidance on your scenario. Contact information for AMS is as follows:
USDA-AMS-LS-SAT
Room 2607-S, Stop 0254
1400 Independence Avenue, SW
Washington, DC 20250-0254
Tel. 202.720.4486
Website: www.ams.usda.gov/COOL
Email address for inquiries: [email protected]
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of CBP and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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). 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, please contact National Import Specialist Ekeng Manczuk at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division