CLA-2-16:RR:NC:2:231 I83569
Mr. Barry Johnston
King and Prince Seafood Corporation
1 King and Prince Boulevard
P.O. Box 899
Brunswick, GA 31521
RE: The tariff classification of stuffed crab shells from Thailand.
Dear Mr. Johnston:
In your letter, dated July 10, 2002, you requested a tariff classification ruling.
The merchandise is described thus:
“King and Prince” brand “Stuffed Crab Del Rey,” item 055918, consists of 3 ounce, graded crab shells that are stuffed with flavored crabmeat stuffing. The stuffing contains, inter alia, 21.93 percent fish and 21.52 percent crabmeat. Total ingredients are crabmeat (Thailand swimming crab), cream, flounder, water, enriched and bleached wheat flour, peppers, celery, onions, textured soy protein, soybean oil, bread, yeast, egg yolk powder, salt, sugar, hydrolyzed onion protein, prepared mustard, lemon juice, spices, garlic, dextrose, disodium inosinate, and disodium guanylate. Each portion of stuffed crab contains 3 ounces of stuffing. The item is quick-frozen and packaged. All ingredients are sourced from Thailand with the exception of twice frozen flounder (Pleuronectes bilineatus or rock sole), which is exported from China to Thailand, and processed in Thailand. The product will be sold to restaurants and food wholesalers.
“King and Prince” brand “Stuffed Crab Del Rey,” item 055921, consists of 4 ounce, graded crab shells that are stuffed with flavored crabmeat stuffing of the same composition as that described in (1.), above. The item is quick-frozen and packaged. All ingredients are sourced from Thailand with the exception of twice frozen flounder (Pleuronectes bilineatus or rock sole), which is exported from China to Thailand, and processed in Thailand. The product will be sold to restaurants and food wholesalers.
The applicable subheading for stuffed crab shells (items 1 and 2) will be 1604.20.0590, Harmonized Tariff Schedule of the United States (HTS), which provides for prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs, other prepared or preserved fish, products containing meat of crustaceans, molluscs or other aquatic invertebrates; prepared meals, other. The rate of duty will be 10 percent ad valorem.
Subheading 1604.20.0590, HTSUS, is currently listed as an eligible subheading for duty purposes under the Generalized System of Preferences (GSP). Goods classifiable under this subheading, which are products of Thailand, may be entitled to duty free treatment under this GSP provision, upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "T-GSP".
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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, contact National Import Specialist Thomas Brady at (646) 733-3030.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division