CLA-2-16:OT:RR:NC:N2:231
Mr. Sangwook Kwak
Sam’s F&B, Inc
3600 Wilshire Blvd., Suite 910
Los Angeles, CA 90010
RE: The tariff classification of “Roasted Seafoods Tea Bag for Soup Base” from South Korea.
Dear Mr. Kwak:
In your letter received April 10, 2018, you requested a tariff classification ruling.
Product specification sheets, ingredients breakdowns, a manufacturing flowchart, a translation of the packaging and a sample accompanied your inquiry. The sample was examined and discarded.
The merchandise under review is “Roasted Seafoods Tea Bag for Soup Base.” The product consists of three ingredients: 65 percent roasted anchovy, 20 percent roasted shrimp and 15 percent roasted kelp. The raw materials are dried, roasted, measured out and packed into what you refer to as a tea bag of 15 grams. Six of these tea bags are then packed into a 90 gram retail package. These are intended for sale to Korean retail stores in the United States. The applicable subheading for roasted “Roasted Seafoods Tea Bag for Soup base” will be 1604.20.0590, Harmonized Tariff Schedule of the United States (HTS), which provides for prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs, other prepared or preserved fish, products containing meat of crustaceans, molluscs or other aquatic invertebrates; prepared meals, other. The rate of duty will be 10 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 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 Frank Troise at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division