CLA-2-21:RR:NC:2:228 G87397
Mr. Scott Kauffman
Nissin Customs Service
6707 South 216th Street
Kent, WA 98032
RE: The tariff classification of surimi ingredients from Japan.
Dear Mr. Kauffman:
In your letter dated February 15, 2001, on behalf of Unisea Foods, Inc., you requested a tariff classification ruling.
Ingredients breakdowns were submitted with your letter. The products are liquid seasonings that are added to surimi to produce crab flavored foods. Crab Seasoning 1901-A consists of 32 percent crab extract, 28 percent crab aroma, 20 percent sugar, 7 percent salt, 4 percent dextrin, 8 percent hydrolyzed vegetable protein, 2.5 percent shrimp extract, and 2.5 percent yeast extract. Crab Seasoning No 4 contains 48.1 percent fish extract, 18.2 percent dextrin, 19.5 percent hydrolyzed vegetable protein, and 13.2 percent salt. The seasonings also contain less than one percent each of sodium-5-inosinate and sodium-5-guanylate, and are packaged in 19.95-kilogram bulk metal cans.
The applicable subheading for the Crab Seasoning 1091-A, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2106.90.9500 Harmonized Tariff Schedules of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...other ...other ...articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17...described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 10 percent. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 2106.90.9700, HTS, and dutiable at the rate of 28.8 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 2106.90.9700, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTS.
The applicable subheading for the Crab Seasoning No 4 will be 2106.90.9998, HTS, which provides for food preparations not elsewhere specified or included…other… other…other. The rate of duty will be 6.4 percent.
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 Stanley Hopard at 212-637-7065.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division