CLA-2-16:RR:NC:2:231 K81261
Mads Hertz
Operational Manager
Global Food-Partner A/S
Ravnsbjergvej 69
Postbox 12
DK-8800 Viborg
Denmark
RE: The tariff classification of seafood preparations from Vietnam.
Dear Mr. Hertz:
In your letter undated letter, received November 19, 2003, you requested a tariff classification ruling.
The product catalogue and specification sheets accompanying your letter describe a number of seafood products. The following products, which are included in the catalogue, will be imported in a frozen condition and will be products of Vietnam.
Item no. 6315, Garnish Bags, a dumpling-like pastry bag, appears to be made from a sheet of pastry dough, which is filled with vegetables and noodles, then folded up and tied at the top, like a sack. The ingredients are listed as 26.67 percent Singapore pastry, with lesser amounts of yam beans, mushrooms, cabbage, green beans, glass noodles, carrot, leek, dried tofu, shiitake mushrooms, salt and sugar. The net weight of each piece is 30 grams (1.06 ounces).
Item no. 6320, Palm Box w/shrimps and garlic butter, consists of a palm leaf, folded into the shape of a small box, filled with rice, shredded vegetables, and one Black Tiger shrimp (22.50 percent by weight of the product) in a garlic butter. The net weight of each palm box is 40 grams (1.41 ounces).
Item no. 6357, Fish Paupiette with tiger shrimp, appears to be a round-cut piece of fish fillet (Striped Pangasius, or Pangasius micronemus), filled with a mousse of farm raised Atlantic salmon (Salmo salar) from Norway, folded with cream and spices, with a tiger shrimp placed on the top, and decorated with a braided string of spring onions. Ingredients include 34.09 percent by weight of Atlantic farm raised salmon, 31.82 percent Striped Pangasius and 9.09 percent Black Tiger shrimp, along with cream, spring onion, pasteurized egg and spices. The net weight of each portion is 110 grams (3.88 ounces).
Item no. 6360, Fish Ragout consists of a handmade box, from palm leaves, filled with fillet pieces of a white fish, or River Cobbler (Pangasius micronemus). Black Tiger shrimp and mushrooms in a spinach crème made with coconut milk. Ingredients include 32.26 percent striped pangasius (Pangrasius micronemus), 21.29 percent coconut meat, 17.82 percent spinach, 12.90 percent Black Tiger shrimp, 11.86 percent mushrooms, with lesser amounts of cooking oil, coconut milk and spices. The net weight of each palm box is 155 grams (5.467 ounces).
Item no. 6388, Lemon grass skewer with shrimp mousse, is a tartare of Black Tiger shrimps, skewed on a lemon grass holder. Ingredients include 43.33 percent shrimp, lemon grass, flour and bread crumbs. The net weight of each piece is 30 grams (1.06 ounces).
The applicable subheading for Item no. 6315, Garnish Bags, will be 1901.90.9095, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of flour, groats, meal, starch or malt extract, not containing cocoa..., not elsewhere specified or included, other, other, other, other, other, other . The rate of duty will be 6.4 percent ad valorem.
The applicable subheading for Item no. 6320, Palm Box w/shrimps and garlic butter, will be 1605.20.1030, Harmonized Tariff Schedule of the United States (HTS), which provides for Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved: shrimps or prawns: other, frozen, imported in accordance with Statistical Note 1 to this chapter: other, other. The rate of duty will be Free.
The applicable subheading for Item no. 6357, Fish Paupiette w/Tiger Shrimp, 110 g, and Item no. 6360, Fish Ragout, 155 g, will be 1604.20.0590, Harmonized Tariff Schedule of the United States (HTS), which provides for Other prepared or preserved fish: Products containing meat of crustaceans, molluscs or other aquatic invertebrates; prepared meals. The rate of duty will be 10 percent ad valorem.
The applicable subheading for Item 6388, Lemon grass skewer w/shrimp mousse, will be 1605.20.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved: Shrimps or prawns, Other...Frozen, imported in accordance with Statistical Note1 to this chapter...Other, breaded. The rate of duty will be Free.
The policy of this office, in providing binding classification rulings to the public, is to limit individual ruling requests to a maximum of 5 items of a single class or kind of goods. Accordingly, should you wish to obtain rulings on the remaining items in your catalogue, you may submit additional ruling requests for five, or less, items each. We are returning the product specification sheets that you sent with your original inquiry, as well as a single page brochure explaining the requirements of the binding rulings program. Your catalogue will be retained for future reference with this ruling.
If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to the Bureau of Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section.
This ruling is being issued under the provisions of Part 177 of the Customs 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 or any other part of this letter, contact National Import Specialist Thomas P. Brady at 646-733-3030, (email:
[email protected]).
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division
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