CLA-2: 16:OT:RR:NC: N5: 231
Byung Wan Lee
JangBaek Customs Attorney
4F, 24,Dosandaero38,Kangnam
Seoul 06049
Korea, South
RE: The tariff classification of Seasoned Squid from South Korea. Correction to Ruling Number N352331
Dear Mr. Lee:
This replaces Ruling Number, N352331, dated September 12, 2025, which contained a clerical error. The
United States-Korea Free Trade Agreement (UKFTA) analysis was omitted from the final ruling. A complete
corrected ruling follows.
The subject merchandise is Banchandanji Jeotgal (Seasoned Squid). The ready-to-eat product is composed of
salted squid, starch syrup, red pepper powder, frozen minced garlic, paprika extract, sugar, frozen red chili
pepper, fresh garlic, sesame seeds, mipung (umami seasoning blend), matsurae (flavor enhancer), ground
ginger, anchovy fish sauce, glycine, xanthan gum, polymix-m (preservative blend) and compound phosphate.
The manufacturing process involves cutting the squid into stripes, salting them and then blending them with
the aforementioned seasoning ingredients. You state that the squid is procured and salted in China, then
exported to Korea. In Korea, it is mixed with a proprietary seasoning mix. Jeotgal Seasoned Squid is
commonly consumed as a side dish or as a condiment. You proposed classification of the product in
subheading 1605.54.6030, HTSUS. We agree.
Classification:
The applicable subheading for the Seasoned Squid will be 1605.54.6030, Harmonized Tariff Schedule of the
United States (HTSUS), which provides for: “Crustaceans, molluscs and other aquatic invertebrates, prepared
or preserved: Cuttle fish and squid: Other: Squid: Other.” The general rate of duty will be Free.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition
to subheading 1605.54.6030, HTSUS, listed above.
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 China, Hong
Kong, and Macau 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 1605.54.6030, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading 1605.54.6030, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad
valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03,
in addition to subheading 1605.54.6030, 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/
Country of Origin:
When determining the country of origin for purposes of applying current trade remedies under Section 301
and additional duties, 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).
The “country of origin” is defined in 19 CFR 134.1(b) as “the country of manufacture, production, or growth
of any article of foreign origin entering the United States. Further work or material added to an article in
another country must effect a substantial transformation in order to render such other country the ‘country of
origin’ within the meaning of this part.”
In this case, we find that the processing described in Korea (the addition of the proprietary blend of
seasonings) does not effect a substantial transformation. Accordingly, we have determined that the squid r
etains its original country of origin as a product of China. You provided a picture of a bulk sized plastic
container bearing a label as well as a picture of the labels. The product appears to satisfy the marking
requirements of 19 U.S.C. 1304 and 19 CFR Part 134. Please be advised that if the product is imported in
bulk units, then broken down and repackaged in the United States following importation, in such instances,
the certification procedures set forth in 19 CFR 134.25/134.26 should be followed to ensure that ultimate
purchasers of the repacked goods are made aware of the fact that the country of origin is China.
United States-Korea Free Trade Agreement (UKFTA)
General Note 33, Harmonized Tariff Schedule of the United States (HTSUS), sets forth the criteria for
determining whether a good is originating under the UKFTA. General Note 33(b), HTSUS, states, in
pertinent part, as follows:
For the purposes of this note, subject to the provisions of subdivisions (c), (d), (n) and (o) thereof, a good
imported into the customs territory of the United States is eligible for treatment as an originating good of a
UKFTA country under the terms of this note if–
(i) the good is wholly obtained or produced entirely in the territory of Korea or of the United States,
or both;
(ii) the good is produced entirely in the territory of Korea or of the United States, or both, and-- (A)
each of the non originating materials used in the production of the good undergoes an applicable
change in tariff classification specified in subdivision (o) of this note; or (B) the good otherwise
satisfies any applicable regional value-content or other requirements set forth in such subdivision (o);
and satisfies all other applicable requirements of this note and of applicable regulations; or
(iii) the good is produced entirely in the territory of Korea or of the United States, or both, exclusively
from materials described in subdivisions (i) or (ii), above.
For the purposes of this note, the term “UKFTA country” refers only to Korea or to the United States.
Since the product contains non-originating components - salted squid, red pepper powder, frozen minced
garlic, frozen red chili pepper, fresh garlic (China), sesame seeds (India) - it would not be considered a good
wholly obtained or produced entirely in a UKFTA country under GN 33(i). Thus, we must determine whether
the product qualifies under GN 33(ii).
As previously noted, the product is classified under subheading 1605.54.6030, HTSUS. GN 33 (o)/ Chapter
16 states:
“A change to heading 1605 from any other chapter.”
In this case, since all the ingredients are classified in chapters other than Chapter 16, the tariff shift rule is
met. Therefore, the product is eligible for preferential tariff treatment under the UKFTA even though it does
not effect a substantial transformation for country-of-origin marking purposes.
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 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 above, please contact
National Import Specialist Ekeng Manczuk at [email protected].
Sincerely,
(for)
Evan Conceicao
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division