CLA-2-19:OT:RR:NC:N5:228
Hazel Ing
Flegenheimer International Inc
227 W. Grand Ave El Segundo, CA 90245
RE: The tariff classification of stuffed food preparations from Vietnam
Dear Ms. Ing:
In your letter dated October 23, 2023, you requested a tariff classification ruling on behalf of your client, Lawrence Wholesale LLC.
An ingredients breakdown, manufacturing flowchart, and pictures of two products accompanied your inquiry.
The first product, “Frozen Vegetable and Shrimp Shaomai,” is said to contain approximately 55 percent shrimp (Penaeus vannamei), wheat flour, tapioca starch, water, salted radish, spices, spring onion and sesame oil. The second product, “Frozen Shell Shrimp Dumpling,” is said to contain approximately 38 percent shrimp (Penaeus vannamei ), 6.5 percent squid, tapioca starch, wheat flour, water, yam bean, carrot, onion, lotus tuber, edamame bean and spices. Both products have the appearance of a dumpling and contain a dough jacket composed of wheat flour and other ingredients that is stuffed with seafood and other flavors. The products are said to be prepared by mixing, forming, steaming, cooling, freezing, then vacuum packing in 20-gram packages and cold storing at a temperature of approximately -18 degrees Celsius. Directions for use instruct the consumer to steam the frozen products at temperatures of approximately 100 degrees Celsius for 5-6 minutes before serving.
The applicable subheading for the products, “Frozen Vegetable and Shrimp Shaomai,” and “Frozen Shell Shrimp Dumplings,” 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…other…frozen. 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 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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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 Timothy Petrulonis at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division