The tariff classification of tapas from Spain
Issued July 19, 2007 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 1605.90.6055, 2106.90.9995, 2004.90.8580, 2003.10.0127, 1604.20.5010
Product description
Descriptive literature and ingredients breakdowns were submitted with your letter. The products are tapas, an assortment of pre-cooked and frozen foods, put up for retail sale in a box containing three packages, each holding a different food. Tapas del Mar, seafood tapas, consists of a package of “breaded surimi bites” (water, surimi (whiting, 20.9%), spiced breadcrumbs, wheat and corn starch, vegetable oil, salt, sugar, crab aroma, flavor enhancer, wheat flour, soy protein, color, ovoalbumin, stabilizers, and preserving agents), a package of “squid bites” (short fin squid (36%), wheat and corn flour, vegetable oil, starch, salt, raising agent, flavor, and thickener), and a package of “fishballs” (water, wheat, flour, white fish (11.5%), milk, vegetable oil, raising agents, salt, garlic, parsley, and whey). Tapas del Sol, vegetable tapas, consists of a package of mushrooms in garlic breadcrumbs (mushrooms (50%), spiced garlic breadcrumbs, wheat and corn flour, sunflower oil, salt, raising agent, flavor enhancer, and thickener), a package of cauliflower in manchego cheese breadcrumbs (cauliflower (50%), breadcrumbs, wheat and corn flour, vegetable oil, water, salt, cheese flavor, raising agent, flavor enhancer, and thickener), and a package of Spanish omelette (eggs, potatoes, onions, vegetable oil, potato flakes, gelatin, and salt). The tapas are pre-cooked, only requiring reheating in an oven or frying pan.
CBP rationale
not more than 255 g…whole (including buttons). The rate of duty will be 6 cents per kilogram on drained weight plus 8.5 percent ad valorem. The applicable subheading for the cauliflower in manchego cheese breadcrumbs will be 2004.90.8580, HTSUS, which provides for other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen…other… other…other. The rate of duty will be 11.2 percent ad valorem. The applicable subheading for the fishballs and the Spanish omelette will be 2106.90.9995, HTSUS, which provides for food preparations not elsewhere specified or included…other…other…other…frozen. The rate of duty will be 6.4 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
Full text
N014078 July 19, 2007 CLA-2-16:RR:E:NC:N2:228 CATEGORY: Classification TARIFF NO.: 1604.20.5010; 1605.90.6055; 2003.10.0127; 2004.90.8580; 2106.90.9995 Mr. Xavier Pijoan Gedesco, SA Av. Ferreria, 59 Montcada i Reixac Barcelona 08110 Spain RE: The tariff classification of tapas from Spain Dear Mr. Pijoan: In your letter dated July 11, 2007, on behalf of HEB, San Antonio, TX, you requested a tariff classification ruling. Descriptive literature and ingredients breakdowns were submitted with your letter. The products are tapas, an assortment of pre-cooked and frozen foods, put up for retail sale in a box containing three packages, each holding a different food. Tapas del Mar, seafood tapas, consists of a package of “breaded surimi bites” (water, surimi (whiting, 20.9%), spiced breadcrumbs, wheat and corn starch, vegetable oil, salt, sugar, crab aroma, flavor enhancer, wheat flour, soy protein, color, ovoalbumin, stabilizers, and preserving agents), a package of “squid bites” (short fin squid (36%), wheat and corn flour, vegetable oil, starch, salt, raising agent, flavor, and thickener), and a package of “fishballs” (water, wheat, flour, white fish (11.5%), milk, vegetable oil, raising agents, salt, garlic, parsley, and whey). Tapas del Sol, vegetable tapas, consists of a package of mushrooms in garlic breadcrumbs (mushrooms (50%), spiced garlic breadcrumbs, wheat and corn flour, sunflower oil, salt, raising agent, flavor enhancer, and thickener), a package of cauliflower in manchego cheese breadcrumbs (cauliflower (50%), breadcrumbs, wheat and corn flour, vegetable oil, water, salt, cheese flavor, raising agent, flavor enhancer, and thickener), and a package of Spanish omelette (eggs, potatoes, onions, vegetable oil, potato flakes, gelatin, and salt). The tapas are pre-cooked, only requiring reheating in an oven or frying pan. The applicable subheading for the breaded surimi bites will be 1604.20.5010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for prepared or preserved fish…other prepared or preserved fish…other…fish sticks and similar products of any size or shape, if breaded, coated with batter or similarly prepared…other…pre-cooked and frozen. The rate of duty will be 7.5 percent ad valorem. The applicable subheading for the squid bites will be 1605.90.6055, HTSUS, 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 applicable subheading for the mushrooms in garlic breadcrumbs will be 2003.10.0127, HTSUS, which provides for mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid…mushrooms of the genus Agaricus…in containers each holding not more than 255 g…whole (including buttons). The rate of duty will be 6 cents per kilogram on drained weight plus 8.5 percent ad valorem. The applicable subheading for the cauliflower in manchego cheese breadcrumbs will be 2004.90.8580, HTSUS, which provides for other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen…other… other…other. The rate of duty will be 11.2 percent ad valorem. The applicable subheading for the fishballs and the Spanish omelette will be 2106.90.9995, HTSUS, which provides for food preparations not elsewhere specified or included…other…other…other…frozen. The rate of duty will be 6.4 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. 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 Stanley Hopard at 646-733-3029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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