CLA-2-16:OT:RR:NC:N5:231
Hazel Ing
Flegenheimer International Inc
227 W. Grand Avenue El Segundo, CA 90245
RE: The tariff classification of Frozen Seafood from Indonesia
Dear Ms. Ing:
In your letter dated March 26, 2024, you requested a tariff classification ruling on behalf of your client, Lawrence Wholesale LLC (Vernon, CA). An ingredients breakdown, description of manufacturing process, and photographs of the items were submitted with your letter.
The subject merchandise consists of four frozen seafood products, as described below.
Frozen Tilapia Nuggets is composed of tilapia (55 percent), breadcrumbs, water, batter mix, and pre-dust mix. You state that the fish is defrosted, bone checked, washed, cut, mixed, shaped, frozen into patties, pre-dusted, battered, breaded then fried in palm oil. The prepared product is drained, cooled, frozen, weighed, placed in a non-airtight plastic bags and packed in printed cartons.
Frozen Tilapia Nuggets is composed of tilapia (55 percent), bubble crumbs, water, batter mix, and pre-dust mix. You state that the fish is defrosted, bone checked, washed, cut, mixed, shaped, frozen into patties, pre-dusted, battered, breaded, then fried in palm oil. The prepared product is drained, cooled, frozen, weighed, placed in a non-airtight plastic bags and packed in printed cartons.
Frozen Tilapia Strips is composed of marinated tilapia (50 percent), bubble crumbs, water, batter mix, and pre-dust mix. You state that the fish is defrosted, bone checked, washed, cut, shaped, frozen into patties, pre-dusted, battered, breaded then fried in palm oil. The prepared product is drained, cooled, frozen, weighed, placed in a non-airtight plastic bags and packed in printed cartons.
Popcorn Shrimps is composed of tail-off shrimps (55 percent), bubble crumbs, water, and pre-dust mix. You state that the shrimps are washed, de-headed, washed again, peeled, deveined, washed, sorted, pre-dusted, battered, breaded, then pre-fried in palm oil. The prepared product is drained, cooled, frozen, weighed, placed in a non-airtight plastic bags and packed in printed cartons.
The above-described products will be shipped in retail units for sale to supermarket chains upon importation into the United States.
The applicable subheading for the Frozen Tilapia Nuggets and Frozen Tilapia Strips will be 1604.19.4100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Prepared or preserved fish: fish, whole or in pieces, but not minced: other (including yellowtail): other: fish sticks and similar products of any size or shape, fillets or other portions of fish, if breaded, coated with batter or similarly prepared: Neither cooked or in oil. The rate of duty will be 10% ad valorem.
The applicable subheading for the Frozen Popcorn Shrimp will be 1605.21.1020, HTSUS, which provides for: Crustaceans, mollusks and other aquatic invertebrates, prepared or preserved: Shrimps or prawns: Other: Frozen, imported in accordance with Statistical Note 1 to this chapter: Other: 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 on the World Wide Web at https://hts.usitc.gov/current.
Please note that seafood is subject to the Mandatory Country of Origin Labeling (COOL) requirements administered by the USDA's Agricultural Marketing Service (AMS). We advise you to check with that agency for their further guidance on your scenario. Contact information for AMS is as follows:
USDA-AMS-LS-SAT
Room 2607-S, Stop 0254
1400 Independence Avenue, SW
Washington, DC 20250-0254
Tel. 202.720.4486
Website: www.ams.usda.gov/COOL
Email address for inquiries: [email protected]
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 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 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).
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 Ekeng Manczuk at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division