CLA-2-16:OT:RR:NC:N2:231
Mr. Joel R. Junker
Joel R. Junker & Associates
1191 Second Avenue (Suite 1800)
Seattle, WA 98101
RE: The tariff classification of frozen shrimp burgers from China.
Dear Mr. Junker:
In your letter dated December 1, 2011, you requested a tariff classification ruling on behalf of SM Products (BC) Ltd. (Delta, B.C., Canada). In response to our requests for additional information, you submitted a supplemental letter dated May 10, 2012 and email messages dated May 23 and May 24, 2012.
The goods in question are breaded, uncooked shrimp patties (“burgers”) to be imported in frozen condition. They are said to be manufactured by the following process:
Small, whole vannemei shrimp are peeled and then marinated in a mixture of water, sugar, salt and sodium tripolyphosphate.
The marinated shrimp are mixed with shrimp paste (100% shrimp), which will serve as a binding agent.
The shrimp/shrimp-paste mixture is deposited into patty molds via machine.
The mold fillings are smoothed and inspected. Any gaps are filled manually.
The patties in the molds are then sent through a tunnel freezer for freezing.
After freezing, the patties are pre-dusted/coated (with salt, rice flour, starch, wheat flour, vegetable oil, vegetable protein and water), and then coated with bread crumbs (wheat flour, water, sugar, vegetable oil and salt) before going to frozen storage.
The finished, breaded burgers are said to have a shrimp content of approximately 60 percent, and to be ready for cooking by deep frying.
The burgers will be packed in sealed, airtight bags (ten patties per bag). Five bags will in turn be packed in a master carton. The burgers will be imported for anticipated sales in institutional/food service markets.
In your initial letter, you suggested that the shrimp burgers should be classified in subheading 1605.20.0510 (now 1605.29.0500), Harmonized Tariff Schedule of the United States (HTSUS), which provides for prepared or preserved shrimps and prawns in airtight containers: “products containing fish meat; prepared meals.” Citing certain previous Customs rulings, you concluded that the shrimp burgers at issue conform to this language because, in your opinion, they contain fish meat and also are “prepared meals.”
We disagree. Based on the information you provided, the burgers contain only crustacean meat, without any added fish meat. (Shrimps are crustaceans, not fish.) Regarding “prepared meals,” we find that typical “breaded seafood” items (those lacking substantial components other than seafood and breading or batter) generally are not regarded as such for classification purposes. This is reflected in the arrangement of the tariff schedule itself, which in some instances includes specific breakouts for breaded seafood in subheadings distinct from those providing for “prepared meals.” For example, breaded shrimps (in non-airtight containers) are named in subheading 1605.21.1020, which covers products other than shrimp “prepared meals” of the preceding subheading, 1605.21.0500. In another example, breaded or battered fish portions are provided for in subheadings 1604.19.41 and 1604.19.51, while fish “prepared meals” are separately provided for in subheading 1604.20.05, HTSUS. The products deemed “prepared meals” in the rulings you cited contained substantial amounts of vegetables and other ingredients, thus rendering them distinguishable from simpler breaded seafood items like the present shrimp burgers.
The applicable subheading for the frozen shrimp burgers will be 1605.29.1010, HTSUS, which provides for crustaceans, molluscs and other aquatic invertebrates, prepared or preserved: shrimps and prawns: other: other: frozen, imported in accordance with statistical note 1 to this chapter. 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/.
Some frozen shrimp products from China are subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at
http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov/.
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,
Thomas J. Russo
Director
National Commodity Specialist Division