CLA-2-16/21:S:N:N229:875636
2106.90.6090
Ms. Lone Westerboe
Golden Beach Inc.
P.O. Box 91-1130
Commerce, CA 90091
RE: The tariff classification of four seafood salad spreads from
Thailand.
Dear Ms. Westerboe:
In your letter dated June 16, 1992, you requested a tariff
classification ruling.
The products in question are described as "canned seafood
spreadables", and include spreadable SHRIMP SALAD, spreadable
CRAB SALAD, and two spreadable TUNA SALADS. Spreadable SHRIMP
SALAD is said to contain 35 percent shrimp meat, 20 percent water
chestnuts, soy bean oil, egg, pickles, vinegar, sugar, onion,
starch, and less than one percent each of salt, xanthum gum,
mustard oil, and potassium sorbate. Spreadable CRAB SALAD is
said to contain 42 percent crab meat, 18 percent water chestnuts,
and similar quantities of the ingredients listed for SHRIMP
SALAD. The Spreadable TUNA SALADS will be made up with the same
ingredients as the crab and shrimp spreads, except that tuna will
be substituted for the shellfish meat. One spread will contain
18 percent by weight of tuna meat; the second spread will
contain 30 percent by weight of tuna. The tuna spread, on
examination, consisted of tuna pieces and small vegetable chunks
in a sauce. The SHRIMP SALAD and CRAB SALAD consisted of small
whole shrimp or shredded crabmeat with chunks of vegetables in a
sauce of oil and spices. All of these products will be imported
in retail cans of about 6.125 oz. each, net weight.
The applicable subheading for the spreadable SHRIMP SALAD
will be 1605.20.0510, Harmonized Tariff Schedule of the United
States (HTS), which provides for Shrimps and prawns:...Products
containing fish meat; prepared meals...In airtight containers.
The rate of duty will be 10 percent ad valorem.
The applicable subheading for the spreadable CRAB SALAD will
be 1605.10.0510, Harmonized Tariff Schedule of the United States
(HTS), which provides for Crab:...Products containing fish meat;
prepared meals...In airtight containers. The rate of duty will
be 10 percent ad valorem.
The applicable subheading for the spreadable TUNA SALAD with
18 percent tuna fish will be 2106.90.6090, Harmonized Tariff
Schedule of the United States (HTS), which provides for Food
preparations not elsewhere specified or
included:...Other:...Other:...Other:...Other:...Other:...Canned.
The rate of duty will be 10 percent ad valorem.
The applicable subheading for the spreadable TUNA SALAD with
30 percent by weight of tuna fish will be 1604.10.1000,
Harmonized Tariff Schedule of the United States (HTS), which
provides for 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.
Articles classifiable under subheadings 1605.10.0510,
1605.20.0510, and 2106.90.6090, HTS, which are products of
Thailand are entitled to duty free treatment under the
Generalized System of Preferences (GSP) upon compliance with all
applicable regulations.
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