The tariff classification and country of origin marking of breaded squid rings from Spain.

NY C88484 July 2, 1998 CLA-2-16:RR:NC:2:231 C88484 CATEGORY: Classification and marking TARIFF NO.: 1605.90.6050; 1605.90.6055 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