CLA-2-16:OT:RR:NC:N2:231
Kristina Barry, Esq.
Grunfeld Desiderio Lebowitz
Silverman & Klestadt LLP
599 Lexington Avenue
36th Floor
New York, NY 10022
RE: The tariff classification of Shrimp Sauce from China
Dear Ms. Barry:
In your letter dated October 29, 2020, you requested a tariff classification ruling on behalf of Lee Kum Kee (USA) Inc. (La Puente, CA).
The subject merchandise is a paste composed of finely ground silver shrimp fermented with salt. You have stated that the product cannot be consumed directly rather it is marketed for use in marinating, steaming or stir-frying to impart an aroma and flavor to prepared dishes. Upon in importation into the United States, the product will be sold in 8-ounce or 12-ounce glass jars.
In your letter, you suggested classification of the product under subheading 2103.90.9091 which provides for: “Sauces and preparations therefore; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard: Other: Other: Other.” We disagree. Per Section Note 2 to Chapter 16, food preparations fall in the chapter provided that they contain more than 20 percent by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof. The product at issue consists of 100 percent ground shrimp.
The applicable subheading for the Shrimp Sauce will be 1605.40.1090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved: Other crustaceans: Other: Other.” 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 the World Wide Web at https://hts.usitc.gov/current.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 1605.40.1090, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 1605.40.1090, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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).
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 Ekeng Manczuk at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division