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 imitation crab claws, plain and breaded, from Thailand.
Dear Mr. Winters:
In your letter dated June 14, 2011, you requested a tariff classification ruling.
The goods of the first type are identified as “Imitation Crab Claws,” which essentially are surimi balls that have been processed to resemble real crab claws. In the manufacturing process, raw surimi (55.00%) (fish paste made of minced Threadfin Bream, species Nemipterus bathybius) is first mixed with water (21.82%), potato starch (10.00%), hydrogenated palm oil (3%), salt (1.00%), crab extract (0.40%) and sodium tripolyphosphate (0.08%). The resulting mixture is then formed by machine into 18-gram balls, which are then shaped (elongated) by hand to more closely resemble a crab-claw shape. A real crab pincer (8%) is then inserted into one end of each elongated surimi ball so that about one-third of it protrudes. The resulting products are then painted by hand with carmine color (0.20%), and subsequently steamed to the extent that they reach a core temperature of at least 80° C (176° F). The steaming process cooks and firms the surimi, helps the carmine color adhere, and kills any bacteria that might be present. 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 goods of the second type are identified as “Breaded Imitation Crab Claws.” These are largely the same as the above-described goods, except that they are, in addition, coated with batter and breadcrumbs, and they lack the carmine coloring. The surimi content is again said to be 55%.
The applicable subheading for the frozen “Imitation Crab Claws” (non-breaded) 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.
The applicable subheading for the frozen “Breaded Imitation Crab Claws” will be 1604.20.5010, HTSUS, which provides for prepared or preserved fish…: other prepared or preserved fish: other: fish sticks and similar products of any size or shape, if breaded, coated with batter or similarly prepared: other: pre-cooked and frozen. The rate of duty will be 7.5%.
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