849991 84 Ruling Active

The tariff classification of FROZEN SHRIMP from Canada andMexico.

Issued March 27, 1990 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1605.20.1010, 0306.13.0020, 0306.13.0040, 1605.20.1030, 1605.20.1020

Headings: 1605, 0306

Product description

The tariff classification of FROZEN SHRIMP from Canada andMexico.

CBP rationale

The applicable subheading for raw shrimp, P & D, IQF, with tail on, will be 0306.13.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine:. The applicable subheading for the breaded and fried shrimp described in item number 2, above, will be 1605.20.1020, HTS, which provides for Other Shrimps and prawns (prepared or preserved):. The applicable subheading for frozen shrimp, P & D, either raw or cooked, packed in a plastic airtight bag with sauce (as described in item number 3, above) will be 1605.20.1010, HTS, which provides for Other Shrimps and prawns (prepared or preserved):. The applicable subheading for block frozen, green (raw) headless shrimp, with shell-on, (as described in item number 4, above), will be 0306.13.0020, HTS, which provides for Frozen Shrimps and prawns.

Full text

NY 849991 MAR 27 1990 CLA-2-03/16:S:N:N1:229 849991 CATEGORY: Classification TARIFF NO.: 0306.13.0020; 0306.13.0040; 1605.20.1010; 1605.20.1020, 1605.20.1030 Mr. James J. Kelly BDP International Inc. 1017 4th Avenue Lester, PA 19029-1813 RE: The tariff classification of FROZEN SHRIMP from Canada and Mexico. Dear Mr. Kelly: In your letter dated February 23, 1990, you requested a tariff classification ruling on behalf of Mrs. Paul's Kitchens in Philadelphia, Pennsylvania. The product in question is described as shrimp which will be imported in any of the following conditions: 1. Peeled and deveined (P & D), either raw or cooked, with tail on, immediate quick frozen (IQF) or frozen block condition. 2. Peeled and deveined (P & D), either raw or cooked, with tail on, immediate quick frozen, breaded and fried. 3. Peeled and deveined (P & D), either raw or cooked, with 4. Block frozen, green (raw) headless, shell-on. Shrimp imported as described in item number 1, above, will be classified as follows. The applicable subheading for raw shrimp, P & D, IQF, with tail on, will be 0306.13.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine:...Frozen shrimps and prawns...Peeled. The rate of duty will be Free. The applicable subheading for cooked shrimp, P & D, IQF, with tail on, will be 1605.20.1030, HTS, which provides for Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved:...Shrimps and prawns:...Other:...Frozen:...Other (than in airtight containers):...Other (than Breaded). The rate of duty will be Free. The applicable subheading for the breaded and fried shrimp described in item number 2, above, will be 1605.20.1020, HTS, which provides for Other Shrimps and prawns (prepared or preserved):...Frozen:...Other (than in airtight containers):...Breaded. The rate of duty will be Free. The applicable subheading for frozen shrimp, P & D, either raw or cooked, packed in a plastic airtight bag with sauce (as described in item number 3, above) will be 1605.20.1010, HTS, which provides for Other Shrimps and prawns (prepared or preserved):...Frozen:...In airtight containers. The rate of duty will be Free. The applicable subheading for block frozen, green (raw) headless shrimp, with shell-on, (as described in item number 4, above), will be 0306.13.0020, HTS, which provides for Frozen Shrimps and prawns...Shell-on. The rate of duty will be Free. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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