CLA-2-16:OT:RR:NC:N2:231
Ms. Yunming Gu
Wismettac Asian Foods, Inc.
13409 Orden Drive Santa Fe Springs, CA 90670
RE: The tariff classification of Frozen Shrimp Tempura from Vietnam
Dear Ms. Gu:
In your letter dated November 30, 2022, you requested a tariff classification ruling.
This subject merchandise is Frozen Shrimp Tempura. The product consists of deep-fried tail-on farm-raised shrimps (Litopenaeus Vannamei) that are peeled, deveined, treated with sodium tripolyphosphate, sodium hexametaphosphate, and sodum pyrophosphate, and breaded with a mix made of wheat flour, corn starch, rice flour, corn flour, salt, sodium acid pyrophosphate, and sodium bicarbonate, plus dextrose, modified food starch, tapioca, perilla oil, coconut oil, palm oil, and soybean oil. The fried shrimps are frozen and arranged on Styrofoam trays holding 24 and then boxed 100 pieces to a carton weighing 2.4 kilograms (5.2 pounds). The Frozen Shrimp Tempura are sold mainly in bulk size quantities to the food service industry.
The applicable subheading for the Shrimp Tempura will be 1605.21.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved: Shrimps and prawns,: Other: Frozen, imported in accordance with Statistical Note1 to this chapter: Breaded.” 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 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 and Border Protection 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