CLA-2-21:OT:RR:NC:N2:228
Mr. Sidney Azambuja
King and Prince Seafood Corporation
1 King and Prince Blvd.
Brunswick, GA 31520
RE: The tariff classification of stuffed crab shells from China
Dear Mr. Azambuja:
In your letter dated July 3, 2012, you requested a tariff classification ruling.
Ingredients breakdowns and an image of the product accompanied your letter. Stuffed Crab Shells are frozen products consisting of sterilized crab shells with a stuffing inside, packed on a plastic tray shrink wrapped with clear plastic. The stuffing is prepared based on two formulas. Both formulas contain approximately 35 percent water, 33 percent bread crumbs, 6 percent each of celery and onion, 5 percent mayonnaise, 4 percent each of red bell peppers and green bell peppers, 3-4 percent seasoning, 2 percent soybean oil, and less than one percent soy sauce. Formula 1 also contains 3 percent crab meat, and Formula 2 contains about 2 percent crab flavor.
The applicable subheading for the stuffed crab shells will be 2106.90.9995, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included…other…other…other…frozen. The rate of duty will be 6.4 percent 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 the 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 Bruce N. Hadley, Jr. at (646) 733-3029.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division