CLA-2-16:OT:RR:E:NC:2:231
Mr. Lawrence M. Reeder
Howard S. Reeder Inc.
2200 S. Dixie Highway (Suite 504)
Miami, FL 33133
RE: The tariff classification of a fish preparation from China.
Dear Mr. Reeder:
In your letter dated June 6, 2009, you requested a tariff classification ruling on behalf of Tampa Maid Foods Inc. (Lakeland, FL).
The goods in question are identified as “Grand Bayou Stuffed Crab Shells.” Photos and an ingredients breakdown accompanied your letter. The items are crab shells filled with a stuffing consisting of 34.6% water, 21.01% deli-style surimi, 17.34% bread crumbs, 6.10% diced celery, 6.10% diced red and green peppers, 6.10% diced onion, 3.31% seasoning mix, 2.46% salad dressing, 1.85% soybean oil, 0.46% lemon juice, 0.44% salt, and 0.24% Worcestershire sauce. It appears that the shell functions as a kind of open holder or plate in which the stuffing preparation will be served. The stuffed crab shells will be imported in frozen condition, either individually packaged or on packaged trays holding several pieces.
The applicable subheading for the above-described “Grand Bayou Stuffed Crab Shells” will be 1604.20.0510, Harmonized Tariff Schedule of the United States (HTSUS), which provides for prepared or preserved fish…: other prepared or preserved fish: …prepared meals: prepared meals. The rate of duty will be 10% 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 World Wide Web at http://www.usitc.gov/tata/hts/.
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).
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 Nathan Rosenstein at (646) 733-3030.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division