The tariff classification of stuffed shrimp from Thailand.

NY I84281 July 18, 2002 CLA-2-16:RR:NC:2:231 I84281 CATEGORY: Classification TARIFF NO.: 1605.20.0510; 1605.20.0590 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 stuffed shrimp from Thailand. Dear Mr. Johnston: In your letter, dated July 10, 2002, you requested a tariff classification ruling. The merchandise, “King and Prince” brand “Shrimp Del Rey,” item 055916, is comprised of 1.5 ounce, stuffed shrimp (Pænus modon). The shrimp is stuffed with flavored crabmeat stuffing. The ingredients are shrimp, crabmeat, cream, flounder, pollock, soybean oil, bleached wheat flour, peppers, celery, onions, soy protein isolate, bread yeast, egg yolk powder, salt, sugar, hydrolyzed corn protein, lemon juice, xanthan gum, lecithin, mustard, spices, garlic powder, carotene, sodium tripolyphosphate, disodium inosinate, disodium guanylate, and sodium bisulfite. Each portion of stuffed shrimp contains 0.1 ounce of stuffing. All of the ingredients are sourced from Thailand with the exception of the twice frozen flounder (Pleuronectes bilineatus or rock sole), which is exported from China to Thailand. A protective glaze is applied, the product is individually quick-frozen, and then it is packaged. The product will be sold to restaurants and food wholesalers. The applicable subheading for stuffed shrimp, if in airtight containers, will be 1605.20.0510, Harmonized Tariff Schedule of the United States (HTS), which provides for crustaceans, molluscs and other aquatic invertebrates, prepared or preserved, shrimp and prawns, products containing fish meat; prepared meals, in airtight containers, imported in accordance with Statistical Note 1 to chapter 16. The rate of duty will be 5 percent ad valorem. The applicable subheading for stuffed shrimp, if not in airtight containers, will be 1605.20.0590, HTS, which provides for crustaceans, molluscs and other aquatic invertebrates, prepared or preserved, shrimp and prawns, products containing fish meat; prepared meals, other, imported in accordance with Statistical Note 1 to chapter 16. The rate of duty will be 5 percent ad valorem. Subheadings 1605.20.0510, HTSUS, and 1605.20.0590, HTSUS, are currently listed as eligible subheadings for duty purposes under the Generalized System of Preferences (GSP). Goods classifiable under these subheadings, 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