The tariff classification of breaded crab paddles and breaded crab claws from Thailand.

NY I83567 July 18, 2002 CLA-2-16:RR:NC:2:231 I83567 CATEGORY: Classification TARIFF NO.: 1605.10.4030 Mr. Barry Johnston King and Prince Seafood Corporation 1 King and Prince Boulevard P.O. Box 899 Brunswick, GA 31521 RE: The tariff classification of breaded crab paddles and breaded crab claws from Thailand. Dear Mr. Johnston: In your letter, dated July 10, 2002, you requested a tariff classification ruling. The merchandise is described thus: “King and Prince” brand “Crab Swimmers,” item 057297, is comprised of 2.6 pound, breaded crab paddles. The ingredients are pasteurized crabmeat (Asian swimming crabs, Portunus pelagicus), unbleached wheat flour, water, partially hydrogenated soybean and palm oil, modified tapioca starch, egg white powder, salt, sugar, guar gum, rice flour, yeast, soybean meal, dextrose, leavening (sodium bicarbonate, sodium acid pyrophosphate, and calcium phosphate), and spices. The item is breaded with crispy breadcrumbs, pre-fried, individually quick-frozen, and packaged. The product will be sold to restaurants and food wholesalers. “King and Prince” brand “Crab Grabbers,” item 057298, is comprised of 2.6 pound, breaded crab claws. The ingredients are pasteurized crabmeat (Asian swimming crabs, Portunus pelagicus), unbleached wheat flour, water, partially hydrogenated soybean and palm oil, modified tapioca starch, egg white powder, salt, sugar, guar gum, rice flour, yeast, soybean meal, dextrose, leavening (sodium bicarbonate, sodium acid pyrophosphate, and calcium phosphate), and spices. The item is breaded with crispy breadcrumbs, pre-fried, individually quick-frozen, and packaged. The product will be sold to restaurants and food wholesalers. The applicable subheading for breaded crab paddles (item 1) and breaded crab claws (item 2) will be 1605.10.4030, Harmonized Tariff Schedule of the United States (HTS), which provides for crustaceans, molluscs and other aquatic invertebrates, prepared or preserved, crab, other, crabmeat, other, frozen, swimming crabs (Portunidæ), other. The rate of duty will be 5 percent ad valorem. Subheading 1605.10.4030, HTSUS, is currently listed as an eligible subheading for duty purposes under the Generalized System of Preferences (GSP). Goods classifiable under this subheading, which are products of Thailand, may be entitled to duty free treatment under this GSP provision, upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "T-GSP". 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 Thomas Brady at (646) 733-3030. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division