CLA-2-16:OT:RR:NC:N2:231
Nic Adans
CustomsNow
36600 N. Pima Road
Suite 303-6 Carefree, AZ 85377
RE: The tariff classification of Frozen Croquettes from Spain
Dear Mr. Adams:
In your letter dated April 25, 2023, you requested a tariff classification ruling on behalf of your client, CN Frozen Foods Inc. (Coral Gables, FL).
There are five products under review as follows:
Mussel Croquette is composed of pasteurized whole milk, mussels (21 percent), breadcrumbs, onion, fried tomato, wheat flour and starch, sunflower oil, water, rehydrated breading mix, butter, gelling agent, salt, concentrated fish broth, methylcellulose (thickener), mono- and diglycerides of fatty acids (emulsifiers), garlic, and spices.
Squid Croquette is composed of pasteurized whole milk, squid (22 percent), water, wheat flour, onion, panko breadcrumbs, sunflower oil, sepia ink, white wine, breading mix, and salt.
Veggie Chorizo Croquette is composed of soy drink, HEURA® soy protein-based vegetable product (chorizo flavor), methylcellulose (stabilizer), ascorbic acid (antioxidant), salt, vegetable fiber, calcium alginate (stabilizer), paprika extract, breadcrumbs, mono- and diglycerides of fatty acids (emulsifiers), monocalcium phosphate (acidity regulator), corn starch, onion, rehydrated breading mix, olive and sunflower oils, salt, and carrageenan. This product does not contain chorizo sausage.
Pizza Croquette is composed of pasteurized whole milk, cheese, breadcrumbs, pork shoulder (8 percent), sodium erythorbate (antioxidant), sodium nitrite (preservative), carminic acid (colorant), spices, wheat flour and starch, butter, breading mix, gelling agent, salt, mono - and diglycerides of fatty acids (emulsifiers), methylcellulose (thickener), and oregano.
Ibiza Ham Croquette is composed of pasteurized whole milk, water, wheat flour, ascorbic acid (antioxidant), Iberian ham (14 percent), breadcrumbs, sunflower oil, breading mix, and salt.
In each of the croquette products above, the ingredients that compose the croquettes are blended and breaded. The resulting croquettes are frozen and subsequently imported to the United States. The various products will be sold as appetizers or side dishes.
The applicable subheading for the Frozen Mussel Croquette will be 1605.53.0500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved: Mussels: Products containing fish meat; prepared meals.” The rate of duty will be Free.
The applicable subheading for the Frozen Squid Croquette will be 1605.54.0500, HTSUS, which provides for: “Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved: Molluscs: Cuttle fish and squid: Products containing fish meat; prepared meals.” The rate of duty will be Free. The applicable subheading for the Frozen Croquette (Iberian Ham, Pizza, Veggie Chorizo) will be 1901.90.9195, HTSUS, which provides for: “Food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included: Other: Other: Other: Other.” The 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 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 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