CLA-2-16:OT:RR:E:NC:N2:231
Mr. Vi Nguyen
Trangs Group USA
7108 Katella Avenue
Suite 404
Stanton CA 90680
RE: The tariff classification of shrimp spring rolls from Vietnam
Dear Mr. Nguyen:
In your letter dated June 19, 2015 you requested a tariff classification ruling.
The merchandise under review is “tortilla seafood spring rolls.” The product consists of a dough jacket stuffed with shrimp (30%), vegetables (red peppers, green peppers and onions) and seasonings. The stated ingredients of the overall product (besides the aforementioned shrimp and vegetables) are wheat flour, water, vegetable oil, maltodextrin, corn starch, salt, sugar, tapioca starch, dehydrated garlic powder, dehydrated onion powder, spices, natural flavorings, parmesan cheese powder, yeast extract, turmeric, calcium lactate, silicon dioxide, paprika, spice extract, lactic acid, tortilla corn chips, vegetable shortening and annatto extract. After the dough jacket is stuffed, it is rolled in tortilla chip crumbs, then par-fried. The product will be sold in plastic bags (not “air-tight”), packed in cardboard boxes and frozen prior to exportation to the United States to be sold as hors d'oeuvres.
The applicable subheading for the “tortilla seafood spring rolls” (shrimp spring rolls) will be 1605.21.0500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for crustaceans, molluscs and other aquatic invertebrates, prepared or preserved: shrimps and prawns: not in airtight containers: …prepared meals. The rate of duty will be 5% 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 Nathan Rosenstein at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division