CLA-2-03:OT:RR:NC:N2:231
Mr. Steve Hong
Koreyo International Corp.
55 Amity Street
Jersey City, NJ 07304
RE: The Tariff Classification and Country of Origin of Frozen Squid
Dear Mr. Hong:
In your letter, dated July 18, 2025, you requested a tariff classification ruling and country of origin
determination.
You have outlined a scenario in which whole, frozen squid (Dosidicus gigas, also known as Humboldt squid)
of Peruvian origin will be shipped to China. In China, the squid will be processed into strips, rings, and
tentacles and individually quick frozen in bags for shipment to the United States.
You seek a determination as to the tariff classification and country of origin of the above-described product.
The applicable subheading for the Frozen Squid (Dosidicus gigas) will be 0307.43.0050, Harmonized Tariff
Schedule of the United States (HTSUS), which provides for: “Molluscs, whether in shell or not, live, fresh,
chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked
before or during the smoking process; flours, meals and pellets of molluscs, fit for human consumption:
Cuttlefish and squid: Frozen squid: Other: Other: Other.” The general rate of duty will be Free.
When determining the country of origin, the substantial transformation analysis is applicable. See, e.g.,
Headquarters Ruling Letter (“HQ”) H301619, dated November 6, 2018. The test for determining whether a
substantial transformation will occur is whether an article emerges from a process with a new name,
character, or use different from that possessed by the article prior to processing. See Texas Instruments Inc.
v. United States, 681 F.2d 778 (C.C.P.A. 1982). This determination is based on the totality of the evidence.
See National Hand Tool Corp. v. United States, 16 C.I.T. 308 (1992), aff’d, 989 F.2d 1201 (Fed. Cir. 1993).
Regarding the above-described frozen squid product, this office finds that the article is not substantially
transformed due to processing that is performed in China. Accordingly, based on the information presented,
the finished good is a product of Peru.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of Peru will be
subject to an additional ad valorem rate of duty of 10 percent. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to subheading
0307.43.0050, HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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/.
Please note that seafood is subject to the Mandatory Country of Origin Labeling (COOL) requirements
administered by the USDA’s Agricultural Marketing Service (AMS). We advise you to check with that
agency for their further guidance on your scenario. Contact information for AMS is as follows:
USDA-AMS-LS-SAT
Room 2607-S, Stop 0254
1400 Independence Avenue, SW
Washington, DC 20250-0254
Tel. 202.720.4486
Website: www.ams.usda.gov/COOL
Email address for inquiries: [email protected]
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
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 the 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 Title 19 of the Code of Federal Regulations
(19 C.F.R. Part177).
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, please contact
National Import Specialist Ekeng Manczuk at [email protected].
Sincerely,
(for)
James Forkan
Acting Director
National Commodity Specialist Division