CLA-2-21:OT:RR:NC:2:228
Mr. Sidney Azambuja
King and Prince Seafood Corporation
1 King and Prince Blvd
Brunswick, GA 31520
RE: The tariff classification of stuffed crab shells from China
Dear Mr. Azambuja:
In your letter dated August 4, 2011, you requested a tariff classification ruling.
An ingredients breakdown accompanied your letter. The products are frozen, stuffed, crab shells. The crab shells are filled with a stuffing prepared in two formulas. Formula 1 consists of 31.37 percent water, 20.59 percent bread crumbs, 17.84 percent surimi, 5.88 percent celery, 5.88 percent onion, 4.51 percent mayonnaise, 3.43 percent red bell pepper, 3.43 percent green bell pepper, 2.86 percent seasoning, 1.96 percent crabmeat, 1.96 percent oil and 0.29 percent soy sauce. Formula 2 contains 33.5 percent water, 21.46 percent bread crumbs, 18.2 percent surimi, 6 percent celery, 6 percent onion, 4.6 percent mayonnaise, 3.5 percent red bell pepper, 3.5 percent green bell pepper, 2 percent oil, 0.94 percent seasoning, and 0.3 percent soy sauce. The products are produced by sterilizing crab shells, preparing stuffing, filling stuffing inside crab shells, freezing and packing on plastic trays in plastic bags.
The applicable subheading for the stuffed crab shells will be 2106.90.9995, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included…other…other… other…other…other…other…other…frozen. The rate of duty will be 6.4 percent ad valorem.
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 Stanley Hopard at (646) 733-3029.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division