CLA-2-03:OT:RR:NC:N5:231
Hazel Cua-Ing
Flegenheimer International Inc
227 W. Grand Ave
El Segundo, CA 90245
RE: The tariff classification and country of origin of Frozen Octopus
Dear Ms. Cua-Ing:
In your letter dated February 3, 2026, you requested a tariff classification and country of origin determination
ruling on behalf of your client, Seafoodia US Inc.
The subject merchandise is whole, raw, uncleaned, frozen octopus (Octopus vulgaris) harvested from
Moroccan waters within Food and Agriculture Organization Fishing Area 34. The octopus is shipped to
Spain where it is defrosted and cleaned, then disinfected using ozone treatment. It is subsequently weighed
with the addition of salt and permitted processing aids. The octopus is then packaged, and frozen. After
freezing, the product is blown/glazed, followed by final packaging and labeling, including metal detection.
The finished product is prepared for transport and shipment to the United States.
You seek a determination as to the tariff classification and country of origin of the above-described product.
Classification
The applicable subheading for the Frozen Octopus will be 0307.52.0000, 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: Octopus (Octopus ssp.): Frozen.” The general rate of duty will be Free.
The 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/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions on
the Trade Remedy/IEEPA page at
https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ.
Country of 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).
A specialized rule governs seafood articles such that, unless the animal was caught or harvested within the
territorial waters of a country, the country of origin follows the flag of the catching vessel. This rule of origin,
the “Law of the Flag,” was affirmed by the Court of International Trade in Koru North America v. United
States, 701 F. Supp. 229 (CIT 1988). The court noted that “in international law, a ship on the high seas is
considered foreign territory, functionally, ‘a floating island of the country to which [it] belongs’.”
In the case of the above-described cleaned frozen octopus, this office finds that the article is not substantially
transformed due to the processing in Spain. Accordingly, based on the information presented, the squid is a
product of Morocco.
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 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 ruling, please contact
National Import Specialist Ekeng Manczuk at [email protected].
Sincerely,
(for)
Denise Faingar
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division