CLA-2-16:OT:RR:NC:2:231
Mr. Brian Herter
Hellmann Worldwide Logistics, Inc.
10450 Doral Boulevard
Doral, Florida 33178
RE: The tariff classification of krill paste from Norway.
Dear Mr. Herter:
In your letters dated June 10 and July 15, 2011, you requested a tariff classification ruling on behalf of Aker BioMarine Antarctic U.S. Inc.
A sample identified as frozen “krill paste” was submitted for our examination and analysis. The paste is said to be made exclusively from Antarctic krill, which are shrimp-like crustaceans of the species Euphausia superba. A defrosted portion of the sample was found to have an appearance and texture somewhat resembling that of moist, finely ground meat.
A report by the New York Customs and Border Protection Laboratory describes the product as a frozen, reddish paste with a distinct fishy odor. The report indicates that the sample contains 29.6% solid matter and 70% water. The report further indicates that, on a dry basis, the paste is composed of 33.6% protein, 59.1% lipids and 7.3% other material (carbohydrates, ash, etc.).
The production of the item involves a process in which a portion of the material from within the krill bodies is cooked to form a paste, which is then extruded into 10-kg slabs. The slabs are immediately frozen to preserve them. The product will be imported into the United States in the form of these frozen slabs.
You have stated that the krill paste can be dried into a powder for use as a source of krill oil, which can be extracted from it and subsequently sold as a dietary supplement (e.g., in soft gel capsules). Alternatively, the dried paste can itself be blended with other food/dietary ingredients to make various nutritional formulations. It is assumed that some or all of the referenced supplements and formulations are for human consumption.
You have likened the krill paste to frozen “flours, meals and pellets of crustaceans,” provided for in subheading 0306.19, Harmonized Tariff Schedule of the United States (HTSUS), and have suggested classification therein. However, we find that, generally, such goods are relatively dry, low-fat items that are known and marketed as flours, meals or pellets. The instant merchandise, by contrast, is a very moist, fatty product that is known, labeled and sold as a paste. Considering that, as well as the nature of its production, we find that it is more appropriately classified elsewhere.
The applicable subheading for the frozen krill paste will be 1605.40.1090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for crustaceans, molluscs and other aquatic invertebrates, prepared or preserved: other crustaceans: other: 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 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