CLA-2-03: OT: RR: NC: 2:231

Ms. Ruth Entwistle
Heron Point Seafood
504 Kent Place
Newmarket, NH 03857

RE: The tariff classification of frozen lobster tails from Nicaragua.

Dear Ms. Entwistle:

In your letter dated February 21, 2011, you requested a tariff classification ruling.

The merchandise is comprised of frozen in-shell lobster tails (Panulirus argus) that are not cooked. The product is placed in non-airtight plastic bags and frozen before being packed into ten pound boxes which are layer packed into a master carton (four per carton).

The applicable subheading for the frozen lobster tails will be 0306.11.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption: Frozen: Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.), Carribbean spiny lobster (Panulirus argus). 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 World Wide Web at http://www.usitc.gov/tata/hts/.

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