CBP Ruling L80717 — The tariff classification of breaded shrimp from China.

Tariff classification

Headings: 1605

Product description

, Ltd. of China. The merchandise in question includes five items. Four of these items are preparations of headless, peeled and deveined shrimp in on of the following forms,--viz., as shrimp with tail on, as shrimp with tail off and as butterflied shrimp with tail on. A fifth item consists of vegetable shrimp sticks or patties cut from frozen molded, minced shrimp. In the course of preparation, each of these items will be coated with a batter, containing wheat flour, water, corn starch, salt, SAPP, SODA, soybean oil and, in some cases, with an additional coating of bread crumbs. After processing, these battered shrimp will be frozen, then packed in corrugated cartons and sealed with tape for storage at a temperature below -18(C. The individual items are described, as follows: “Raw Breaded Shrimp - BRD” will first be marinated for flavor (e.g., for a garlic flavor, beer flavor, etc.), then dusted with flour prior to being dipped in batter and coated. “Raw Tempura Battered Shrimp - TBD” are marinated for flavor and dusted with flour prior to dipping in a tempura batter. The batter-coated shrimp are then pre-fried for 1 to 1.5 minutes, prior to cooling and packaging. “Raw Lightly Breaded Shrimp – DBB,” are marinated and then lightly battered. The coating on these shrimp total approximately from 20 to 40 percent of the product weight. “Raw Breaded Coconut Shrimp – CBD.” The shrimp are marinated for flavor and dusted with flour prior to dipping in batter and coating with coconut breadcrumbs. “Raw V White Breaded Formed Shrimp – BDF.” The item consists of minced shrimp that has been mixed with other ingredients, then formed in a mold and frozen. The molded minced shrimp product is then cut into a circular patty or a rectangular vegetable shrimp stick, prior to dusting with flour, dipping in batter and coating with breadcrumbs.

CBP rationale

The applicable subheading for the Raw Breaded Shrimp – BRD, Raw Tempura Battered Shrimp - TBD, Raw Lightly Breaded Shrimp – DBB, Raw Breaded Coconut Shrimp – CBD and Raw V White Breaded Formed Shrimp – BDF will be 1605.20.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved: Shrimps or prawns, Other.

Full text

NY L80717 December 14, 2004 CLA-2-16: RR: NC: SP: 231 L80717 CATEGORY: Classification TARIFF NO.: 1605.20.1020 Mr. David S. Levy Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 399 Park Avenue New York, NY 10022-4877 RE: The tariff classification of breaded shrimp from China. Dear Mr. Levy: In your letter dated November 10, 2004, on behalf of your client Allied Pacific Food (Dalian) Co., Ltd., you requested a tariff classification ruling on behalf or your client, Allied Pacific Food (Dalian) Co., Ltd. of China. The merchandise in question includes five items. Four of these items are preparations of headless, peeled and deveined shrimp in on of the following forms,--viz., as shrimp with tail on, as shrimp with tail off and as butterflied shrimp with tail on. A fifth item consists of vegetable shrimp sticks or patties cut from frozen molded, minced shrimp. In the course of preparation, each of these items will be coated with a batter, containing wheat flour, water, corn starch, salt, SAPP, SODA, soybean oil and, in some cases, with an additional coating of bread crumbs. After processing, these battered shrimp will be frozen, then packed in corrugated cartons and sealed with tape for storage at a temperature below -18(C. The individual items are described, as follows: “Raw Breaded Shrimp - BRD” will first be marinated for flavor (e.g., for a garlic flavor, beer flavor, etc.), then dusted with flour prior to being dipped in batter and coated. “Raw Tempura Battered Shrimp - TBD” are marinated for flavor and dusted with flour prior to dipping in a tempura batter. The batter-coated shrimp are then pre-fried for 1 to 1.5 minutes, prior to cooling and packaging. “Raw Lightly Breaded Shrimp – DBB,” are marinated and then lightly battered. The coating on these shrimp total approximately from 20 to 40 percent of the product weight. “Raw Breaded Coconut Shrimp – CBD.” The shrimp are marinated for flavor and dusted with flour prior to dipping in batter and coating with coconut breadcrumbs. “Raw V White Breaded Formed Shrimp – BDF.” The item consists of minced shrimp that has been mixed with other ingredients, then formed in a mold and frozen. The molded minced shrimp product is then cut into a circular patty or a rectangular vegetable shrimp stick, prior to dusting with flour, dipping in batter and coating with breadcrumbs. The applicable subheading for the Raw Breaded Shrimp – BRD, Raw Tempura Battered Shrimp - TBD, Raw Lightly Breaded Shrimp – DBB, Raw Breaded Coconut Shrimp – CBD and Raw V White Breaded Formed Shrimp – BDF will be 1605.20.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved: Shrimps or prawns, Other...Frozen, imported in accordance with Statistical Note1 to this chapter...Other, breaded. The rate of duty will be Free. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 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

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