CLA-2-16:RR:E:NC:SP:231
Ms. Maryanne M. Hoster
Handy International Inc.
801 N. Salisbury Blvd. (Suite 203)
Salisbury, MD 21801
RE: The tariff classification of frozen crab cakes from China.
Dear Ms. Hoster:
In your letter dated February 22, 2007, you requested a tariff classification ruling.
The goods in question are frozen crab cakes consisting of crabmeat (30 to 65 percent), mayonnaise, breadcrumbs, eggs, mustard, spices and parsley. The crabmeat will be obtained from the species Portunus haanii, a type of swimming crab. The formed crab cakes will be either uncooked or pre-cooked, and will range in size from 0.5 to 5 ounces per piece. After processing, the crab cakes will be frozen, layer packed in boxes and placed in cold storage. They are intended for human consumption and will be distributed to retail stores as well as food service entities.
The applicable subheading for the frozen crab cakes, whether cooked or uncooked, will be 1605.10.4030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for crustaceans, molluscs and other aquatic invertebrates, prepared or preserved: … crabmeat: other than in airtight containers: frozen: swimming crabs: other than Callinectes spp. The rate of duty will be 5%.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
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 Nathan Rosenstein at 646-733-3030.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division