CLA-2-16: RR: NC: SP: 231 K88609
Ms. Kathia Duran
Global Trade Services, L.L.C
216 West Oakland Drive
Saint Rose, LA 70087
RE: The tariff classification of Shrimp and Mayan Ceviche from El Salvador.
Dear Ms. Duran:
In your letter dated September 22, 2004, you requested a tariff classification ruling.
The first item designated as “Mayan Ceviche,” is seafood cocktail, containing, by weight, Mahi-mahi (Coraphaena hippurus) (41.39 percent) and a sauce made up of chopped vegetables in lemon juice, crushed tomatoes, oil and spices. The merchandise will be imported in 8 oz., 12 oz., 28 oz., & 36 oz. vacuum-packed plastic containers for the retail market and 2.5 & 5.0-pound vacuum-packed plastic bags for the food service market. You indicate that the ceviche will be imported refrigerated or frozen in airtight containers.
The applicable subheading for “Mayan Ceviche,” will be 1604.19.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs, fish, whole or in pieces, but not minced, other (including yellowtail), in airtight containers, in oil, other. The rate of duty will be 4 percent ad valorem.
Subheading1604.19.3000, HTSUS, is currently listed as eligible subheadings for duty purposes under the Generalized System of Preferences (GSP). Goods classifiable under these subheadings, which are products of El Salvador, 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 fish may be subject to labeling and other regulations administered by the U.S. Food and Drug Administration. Requests for information regarding applicable regulations administered by the FDA may be addressed to that agency at the following location:
Food and Drug Administration
Division of Import Operations and Policy
5600 Fishers Lane
Rockville, MD 20857
The second item designated as “Shrimp Ceviche,” is seafood cocktail, containing, by weight, shrimp (40.68 percent) and a sauce made up of chopped vegetables in lemon juice, tomato sauce (ketchup), mayonnaise and spices. The merchandise will be imported in 8 oz., 12 oz., 28 oz., & 36 oz. vacuum-packed plastic containers for the retail market and 2.5 & 5.0-pound vacuum-packed plastic bags for the food service market. You indicate that the ceviche will be imported refrigerated or frozen in airtight containers.
Accordingly, if imported in refrigerated containers, the applicable subheading for “Shrimp Ceviche,” if in refrigerated containers, will be 1605.20.1050, HTS, which provides for crustaceans, molluscs and other aquatic invertebrates, prepared or preserved, shrimps and prawns, other, other, imported in accordance with Statistical Note 1 to chapter 16, other. The rate of duty will be Free.
If imported frozen, the applicable subheading for “Shrimp Ceviche,” will be 1605.20.1010, Harmonized Tariff Schedule of the United States (HTS), which provides for crustaceans, molluscs and other aquatic invertebrates, prepared or preserved, shrimps and prawns, other, frozen, imported in accordance with Statistical Note 1 to Chapter 16, in airtight containers. The rate of duty will be Free.
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, contact National Import Specialist Thomas Brady at 646-733-3030.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division