CLA-2-16:OT:RR:NC:N2:231
Mr. Nguyen Hung
IDVN Lawyers
1 Thai Ha Street, Viet Tower, 5th Floor
Trung Liet Ward, Dong Da District Hanoi, Vietnam 100000
RE: The tariff classification of Frozen Shrimps from Vietnam
Dear Mr. Hung:
In your letter dated December 30, 2022, you requested a tariff classification ruling on behalf of your client, Mitsui & Co. (USA), Inc. (Los Angeles, CA).
The subject products are Frozen Shrimps of the Vannamei or Black Tiger species that will be imported after having been prepared in one of the following three ways.
Frozen Raw Breaded Shrimps will be composed of raw headless, peeled, deveined shrimps that are either butterflied or peeled tail-on. The shrimps will be coated with a mixture of pre-dust, batter mix, and breadcrumbs. You state that at times the breadcrumbs may be replaced with panko or coconut flakes. Wheat, soybean, coconut, milk, and/or sulfites may also be added to the coating mixture, after which the shrimps will be individually quick frozen (IQF). The finished product will consist of 50-55 percent shrimps, and the remainder will be coating.
Frozen Fried Breaded Shrimps will be composed of raw headless, peeled, deveined shrimps that are either butterflied or peeled tail-on. The shrimps will be coated with a mixture of pre-dust, batter mix, and breadcrumbs. You state that at times the breadcrumbs may be replaced with panko or coconut flakes. Wheat, soybean, coconut, milk, and/or sulfites may also be added to the coating mixture, after which the coated shrimps will be fried and IQF. The finished product will consist of 40-62 percent shrimps, and the remainder will be coating.
Frozen Shrimp Tempura will be composed of raw shrimps that are processed into Nobashi and consist of stretched, peeled, deveined, tail-on shrimps. The shrimps will be coated with a mixture of pre-dust, batter mix, and breadcrumbs. You state that at times the breadcrumbs may be replaced with panko or coconut flakes. Wheat, soybean, coconut, milk, and/or sulfites may also be added to the coating mixture, after which the coated shrimps will be fried and IQF. The finished product will consist of 38-60 percent shrimps, and the remainder will be coating.
In response to an email inquiry, you stated that the subject products will be packed in one of two ways. In the first packing type, the shrimp products will be packed onto trays that are placed in plastic bags, or simply placed in plastic bags without trays. The shrimps will then be placed in boxes that are subsequently packed in master cartons. In the second packing type, the shrimp products will be placed in bulk-sized plastic bags and then packed in cartons. All of the above-described shrimp products will be imported to the United States for sale to distributors.
The applicable subheading for the shrimp products will be 1605.21.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved: Shrimps and prawns,: Other: Frozen, imported in accordance with Statistical Note1 to this chapter: Breaded.” 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 at https://hts.usitc.gov/current
Please note the merchandise in question may be subject to antidumping duties and countervailing duties (AD/CVD). Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). You can contact them at https://trade.gov/enforcement/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the Department of Commerce ITA website at https://www.trade.gov/data-visualization/adcvd-proceedings, and you can search AD/CVD deposit and liquidation messages using CBP’s AD/CVD Search tool at https://aceservices.cbp.dhs.gov/adcvdweb.
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 and Border Protection 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, please contact National Import Specialist Ekeng Manczuk at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division