CLA-2-16:S:N:N1:229
Ms. Patricia Hainline
James J. Boyle & Co.
7505 N.E. Ambassador Pl, Ste B
Portland, OR 97220
RE: The tariff classification of FROZEN CRAB LEGS and CLAWS with
shell partially removed and the exposed crabmeat breaded from
Thailand and Japan.
Dear Ms. Hainline:
In your letter dated February 27, 1991, you requested a
tariff classification ruling.
The products in question are described as FROZEN CRAB LEGS
and CLAWS, which will be processed in Thailand or, occasionally,
in Japan, from snow crabs (C. opilio) caught in the Gulf of
Alaska. In processing, crab sections are first broken up into
legs, claws, and shoulders. The shoulders are retained for use
abroad, while the claws and legs are further processed for
export to the United States. The crab claws will be further
processed by scoring the shell and then removing the shell cap,
thus exposing most of the crab meat therein, while leaving the
end of the claw shell as a convenient holder for the consumer.
The leg will be further processed by scoring the shell of its
large upper segment and then removing the shell between the score
mark and the exposed upper end of the segment, where the leg has
been separated from the crab body. The removal of this shell
exposes most of the meat in the segment and facilitates the
removal of the meat remaining in the shell. The exposed meat of
the crab claw and leg segment are then breaded and, finally, the
product is frozen for export to the United States. These crab
legs and claws will be imported in plastic bags holding twenty
pounds of product each. These bags will be closed with a twist
tie and packed one twenty pound bag per export carton.
The applicable subheading for FROZEN BREADED CRAB LEGS AND
CLAWS, from which a part of the shell has been removed and a
substantial amount of the crabmeat contained therein exposed,
will be 1605.10.4005, Harmonized Tariff Schedule of the United
States (HTS), which provides for Crustaceans, molluscs and other
aquatic invertebrate, prepared or preserved:...Crab:...
Other:...Crabmeat:...Other...Frozen:...Snow crab (Chionoecetes
bairdi, C. opilio, C. tanneri and C. angulatus): C. opilio
(small). The rate of duty will be 5 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport