CLA-2-16:RR:NC:2:231 J86393
Mr. Kimenyi Kabetu
King and Prince Seafood Corporation
1 King and Prince Boulevard
P.O. Box 899
Brunswick, GA 31521
RE: The tariff classification of breaded and stuffed crab claws from Thailand.
Dear Mr. Kabetu:
In your letter, dated June 17, 2003, you requested a tariff classification ruling.
The merchandise, King and Prince® brand “Crab Grabbers,” item 071928, is comprised of breaded and stuffed crab claws. Crab claw meat is mounded on blue swimming crab claws and then coated in a seasoned breading mix. The product contains breaded and stuffed crab claws and 2 packets of dipping sauce (sweet chili sauce and sweet and sour sauce). The ingredients in the stuffed crab claws are pasteurized crabmeat (Asian swimming crabs, Portunus pelagicus), wheat flour, water, partially hydrogenated soybean and palm oil, modified tapioca starch, sugar, salt, egg white powder, egg yolk, vinegar, modified corn starch, spices, whole eggs, dried yeast, parsley, baking powder (sodium bicarbonate, sodium acid pyrophosphate, and calcium phosphate), rice starch, rice flour, guar gum, dextrose, coloring (tartrazine, sunset yellow, and extractives of paprika), and soybean meal. The sweet chili sauce contains sugar, distilled vinegar, water, crushed chili, salt, tamarind paste, modified tapioca starch, yeast extract, and guar gum (stabilizer). The sweet and sour sauce contains sugar, tomato paste, water, distilled vinegar, and crushed chili. The item is stuffed, battered, breaded, pre-fried, individually quick-frozen, and packaged. The net weight is 20 ounces. The product will be sold to restaurants and food wholesalers.
The applicable subheading for breaded and stuffed crab claws will be 1605.10.4030, Harmonized Tariff Schedule of the United States (HTS), which provides for crustaceans, molluscs and other aquatic invertebrates, prepared or preserved, crab, other, crabmeat, other, frozen, swimming crabs (Portunidæ), other. The rate of duty will be 5 percent ad valorem.
Subheading 1605.10.4030, 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