CLA-2-16:OT:RR:NC:2:231
Mr. Gerald A. Winters
Thaveevong Industry (TVI) Foods, LLC
705 W. 9th Street (Suite #2204)
Los Angeles, CA 90015
RE: The tariff classification of a surimi product from Thailand.
Dear Mr. Winters:
In your letter dated June 13, 2011, you requested a tariff classification ruling.
The goods in question are identified as “Shiitake Dumplings,” which essentially are surimi balls with a mushroom filling.
In the manufacturing process, raw surimi (45.00%) (fish paste made of minced Threadfin Bream, species Nemipterus bathybius), is mixed with water (16.90%), soya milk (7.60%), potato starch (4.00%), and sodium tripolyphosphate (0.10%). The resulting mixture is then formed by machine into ball-like pieces, which are then injected with a filling consisting of bits of shiitake mushroom (15.00%) mixed with soybean oil (7.60%) salt (1.60%), sugar (1.00%), sesame oil (0.50%), soy sauce (0.50%) and onion (0.20%). The filled balls are then boiled to the extent that they reach a core temperature of at least 80° C (176° F), a process which cooks and firms the surimi, and destroys any bacteria that might be present. The items are subsequently flash-fried. The finished goods are then cooled, packaged and frozen. You state that the packaging process entails placing the items on a plastic tray, overwrapping with an airtight covering, and inserting the wrapped tray into a cardboard box. There will be both 12-oz retail packs for supermarkets and 2.2-lb wholesale packs for restaurants.
The applicable subheading for the above-described frozen “Shiitake Dumplings” will be 1604.20.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for prepared or preserved fish…: other prepared or preserved fish: other: balls, cakes and puddings: not in oil: in immediate containers weighing with their contents not over 6.8 kg each: in airtight containers. The rate of duty will be Free.
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