CLA-2-03:OT:RR:NC:N2:231
Ms. Hazel Cua-Ing
Flegenheimer International Inc.
227 West Grand Avenue
El Segundo, CA 90245
RE: The Tariff Classification and Country of Origin of Frozen Squid
Dear Ms. Cua-Ing:
In your letter, dated August 5, 2025, you requested a tariff classification ruling and country of origin
determination on behalf of your client, L&L International Inc. (South El Monte, CA).
Three species of squid will be harvested and shipped to China for further processing: Illex argentinus from
the Southwest Atlantic Ocean (FAO 41) off Argentina, Doryteuthis (Loligo) opalescens from the Eastern
Central Pacific Ocean (FAO 77) off the United States, and Loligo duvaucelii from the Western and Eastern
Indian Ocean (FAO 51 and 57) off India.
Once landed in China, the squid will undergo one of two processing methods. In the first case, the product
will be prepared as tubes only. The squid will be processed, individually quick frozen, and typically packed
into 2.5-pound blocks, with some production also available in 8-ounce, 16-ounce, or IQF bag formats. Each
block, regardless of size, will contain only one species of squid, without mixing.
In the second case, the squid will be prepared as a combination of tubes and tentacles, consisting of
approximately 70 percent tubes and 30 percent tentacles. As with the tubes-only product, these will be
individually quick frozen (IQF) and packed primarily in 2.5-pound blocks, with other sizes and packaging
formats available as needed. Each block will again be comprised of a single squid species.
The finished products, whether tubes alone or a tubes-and-tentacles mix, will be exported to the United
States. Target customers include major distributors such as Sysco, PFG, SJ Distributors, and Martinez
Distributors, as well as supermarket chains nationwide.
You seek a determination as to the tariff classification and country of origin of the above-described products.
Classification:
The applicable subheading for the Frozen Squid tubes or tubes and tentacles combined that consist
exclusively of Doryteuthis (Loligo) opalescens will be 0307.43.0022, 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; Frozen: Squid: Other: Loligo: Loligo opalescens.” The rate of duty will be Free.
The applicable subheading for the Frozen Squid tubes or tubes and tentacles combined that consist
exclusively of Loligo duvaucelii will be 0307.43.0029, 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; Frozen: Squid: Other: Loligo: Other.” The rate
of duty will be Free.
The applicable subheading for the Frozen Squid tubes or tubes and tentacles combined that consist
exclusively of Illex argentinus will be 0307.43.0050, 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: Frozen: Squid: Other: Other.” The rate of duty
will be Free.
Origin:
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. The operations that are performed in China do not
create an article with a new name, character, or use different from that possessed by the article prior to
processing. Accordingly, based on the information presented, the finished good is a product of Argentina,
India, or the United States, respectively.
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 from Argentina will
be subject to an additional 10 percent ad valorem rate of duty, and products of India will be subject to an
additional 25 percent ad valorem rate of duty. 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 subheadings 0307.43.0050,
0307.43.0022, and 0307.43.0029, HTSUS, listed above.
Effective August 27, 2025, Executive Order 14339 imposed additional duties on products from India. At this
time, products of India provided by heading 9903.01.84, except for products described in headings
9903.01.85 - 9903.01.89, will be subject to an additional ad valorem rate of duty of 25 percent. At the time
of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.84, in
addition to subheadings 0307.43.0050, 0307.43.0022, and 0307.43.0029, 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/.
The question of whether the applicable merchandise at issue may be marked with a phrase such as “Product
of U.S.A.” is under the jurisdiction of the U.S. Federal Trade Commission, Bureau of Consumer Protection,
Division of Enforcement, which may be contacted for advice at 600 Pennsylvania Avenue N.W.,
Washington, D.C. 20580, or through the FTC’s website at http://www.ftc.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)
Denise Faingar
Acting Director
National Commodity Specialist Division