Ms. Elizabeth Morris
Rogers & Brown Customs Brokers Inc.
2 Cumberland Street
Charleston, SC 29401
RE: The tariff classification of prepared seafood meals from Ecuador
Dear Ms. Morris:
In your letter dated September 22, 2014, on behalf of your client Seafood Exchange of Florida, Inc., you requested a tariff classification ruling.
The first product is a “Shrimp and Grits Meal” composed of shrimp (24.6%), dried instant white grits (11.4%), goat cheese crumbles (5.7%), parmesan cheese (3.8%), sundried tomato in oil (5.7%) and seasoned sauce (48.8%).
The second product is a “Seafood Cioppino Meal (with fish)” composed of shrimp (12%), sea scallops (11%), clam pieces (10%), crabmeat (10%), corvina (fish) (10%), vegetables (27%) and seasoned sauce (20%).
The third product is a “Seafood Cioppino Meal (with no fish)” composed of shrimp (14.78%), sea scallops (13.56%), clam pieces (12.33%), crabmeat (12.33%), vegetables (27%) and seasoned sauce (20%).
The fourth product is a “Shrimp Scampi Meal” composed of shrimp (26%), penne pasta (31.7%), vegetables (8.4%) and seasoned sauce (33.9%)
All four products are fully cooked and placed in an airtight clear plastic pouch. Each pouch, which will have an estimated weight of between five and ten ounces, will be suitable for heating in a microwave oven or by immersion in boiling water. The products will be imported and sold in a frozen state in retail units consisting of two or three pouches each.
The applicable subheading for all of the above-described frozen seafood 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 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 the email address Nathan.Rosenstein@cbp.dhs.gov.
Gwenn Klein Kirschner
National Commodity Specialist Division