CLA-2-16:RR:NC:2:231 C88484
Mr. Noah Clark
The Town Dock, Inc.
P.O. Box 608
45 State Street
Narragansett, RI 02882
RE: The tariff classification and country of origin marking of breaded squid
rings from Spain.
Dear Mr. Clark:
In your letter, dated May 26, 1998, you requested a tariff classification
ruling.
Squid will be exported from the United States to Spain. The processor in
Spain will cut the squid into rings and perform a batter and breading operation
using Town Dock's raw materials, ingredients, and packing. After the squid
rings have been cut and breaded, they will be returned to the United States
where they will be packed into shipping cartons and labeled for sale.
In your correspondence you indicate that the processing steps that will be
performed in Spain include receiving, cold storage/frozen storage, thawing (when
the product is frozen), cutting into rings, batter and breading, weighing,
packing, frozen storage, and shipping.
Cutting the squid into rings and the application of the batter and breading
process constitute a substantial transformation. The product must be marked to
indicate that it is a product of Spain.
The applicable subheading for the breaded squid rings, if loligo, will be
1605.90.6050, Harmonized Tariff Schedule of the United States (HTS), which
provides for crustaceans, molluscs and other aquatic invertebrates, prepared or
preserved, other, other, other, squid, loligo. The rate of duty will be free.
The applicable subheading for the breaded squid rings, if not loligo, will
be 1605.90.6055, HTS, which provides for crustaceans, molluscs and other aquatic
invertebrates, prepared or preserved, other, other, other, squid, other. The
rate of duty will be free.
The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C.
§1304), provides that, unless excepted, every article of foreign origin (or its
container) imported into the U.S. shall be marked in a conspicuous place as
legibly, indelibly and permanently as the nature of the article (or its
container) will permit, in such a manner as to indicate to the ultimate
purchaser in the U.S. the English name of the country of origin of the article.
As provided in section 134.41(b), Customs Regulations [19 C.F.R. §134.41
(b)], the country of origin marking is considered conspicuous if the ultimate
purchaser in the U.S. is able to find the marking easily and read it without
strain.
With regard to the permanency of a marking, section 134.41(a), Customs
Regulations [19 C.F.R. §134.41(a)], provides that as a general rule, marking
requirements are best met by marking that is worked into the article at the time
of manufacture. However, section 134.44, Customs Regulations (19 C.F.R.
§134.44), generally provides that any marking that is sufficiently permanent so
that it will remain on the article until it reaches the ultimate purchaser
unless deliberately removed is acceptable.
This ruling is being issued under the provisions of Part 177 of the Customs
Regulations (19 CFR 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 Ralph Conte at (212) 466-5759.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division