CLA-2-16:OT:RR:NC:N2:231

Mr. Joseph Walter
Livingston International
670 Young Street
Tonawanda, NY 14150

RE: The tariff classification of Prepared Shrimp Meals from Thailand

Dear Mr. Walter:

In your letter dated December 8, 2017 you requested a tariff classification ruling on behalf of Premier Marine Canada (Ontario, Canada).

The five products subject to review are as follows:

The first product is Frozen Shrimp Chow Mein composed of shrimp (20.14%), noodles, chow mein sauce, shallot, carrot and cabbage.

The second product is Frozen Shrimp Pad Thai composed of shrimp (20.14%), noodles, bean spout, sauce, tofu, chives and soybean oil.

The third product is Frozen Green Curry with Shrimp composed of shrimp (20.14%), cooked jasmine rice, sauce, carrot, eggplant, basil leaves and red chili.

The fourth product is Frozen Red Curry with Shrimp composed of shrimp (20.14%), cooked jasmine rice, young coconut, red chili and kaffir leaves.

The fifth product is Frozen Shrimp Taco composed of shrimp (45.98%), tomato, tomato paste, onion, modified tapioca starch, garlic, coriander, salt, sugar, cumin, powder, vegetable powder, chili powder and tortilla skin.

The Frozen Shrimp Chow Mein, Frozen Shrimp Pad Thai, Frozen Green Curry with Shrimp and Frozen Red Curry with Shrimp are packed 12 boxes per carton with each box weighing 280 grams. The Frozen Shrimp Taco is packed 30 pieces in 300 gram boxes with 8 boxes per carton.

The applicable subheading for all of the above-described frozen shrimp prepared meals will be 1605.29.0500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for crustaceans, molluscs and other aquatic invertebrates, prepared or preserved: Shrimps and prawns: Other: Other: …prepared meals. The rate of duty will be 5% 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 https://hts.usitc.gov/current.

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 Ekeng Manczuk at [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division