CLA-2-19:OT:RR:NC:N2:228

Ms. Ashley Hong
Nissin International Transport USA Inc.
1540 W. 190th Street
Torrance, CA 90501

RE: The tariff classification of frozen octopus dumplings from Thailand

Dear Ms. Wong:

In your letter dated June 1, 2020, you requested a tariff classification ruling on behalf of your client, Wismettac Asian Foods Inc., CA.

An ingredients breakdown, a manufacturing flowchart, a narrative description of the manufacturing process and a photocopy of the packaging were provided with your inquiry.

Frozen Takoyaki octopus dumplings (Item #35738) are dough balls stuffed with octopus and vegetables. The product is said to contain approximately 34 percent water, 32 percent Takoyaki premix powder, 13 percent octopus, 10 percent vegetables, 6 percent fried flour, 2 percent vegetable oil, and trace amounts of pickled ginger, skipjack tuna powder, soy sauce and yeast. The product will be imported in retail packaging, 1.76 pounds, net weight.

The applicable subheading for product will be 1902.20.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagna, gnocchi, ravioli, cannelloni…: stuffed pasta, whether or not cooked or otherwise prepared. The general 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 the World Wide Web at https://hts.usitc.gov/current.

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 Josephine Heaning at [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division