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The tariff classification of a breaded surimi product from Thailand.
Issued July 6, 2011 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N170884 (July 6, 2011)
Tariff classification
HTS codes: 1604.20.5010
Headings: 1604
Product description
The goods in question are identified as “Shrimp Bombs,” each of which consists of a shrimp-flavored surimi ball covered with croutons. In the manufacturing process, raw surimi (45%) (fish paste made of minced Threadfin Bream, species Nemipterus bathybius), is mixed with water (16.43%), carrot (6%), potato starch (2.6%), hydrogenated palm oil (2.6%), shrimp flavor (2%), salt, sugar, sodium tripolyphosphate and carmine color. The resulting mixture is then formed by machine into 9-gram balls. The balls are then hand-rolled in croutons (25%) (bread cubes) so that the croutons adhere to and cover the balls’ exteriors, thus creating jagged surfaces. The crouton-covered balls are then steamed to the extent that they reach a core temperature of at least 80° C (176° F), a process which is said to destroy any bacteria and to cause the surimi to become firm. You have confirmed that the steaming process yields a product that is fully cooked. The finished items are then cooled, packaged and frozen. The packaging will be in the form of shrink-wrapped plastic trays within cardboard boxes. There will be both 12-oz retail packs for supermarkets and 2.2-lb wholesale packs for restaurants.
CBP rationale
The applicable subheading for the above-described frozen “Shrimp Bombs” 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.
Full text
N170884 July 6, 2011 CLA-2-16:OT:RR:NC:2:231 CATEGORY: Classification TARIFF NO.: 1604.20.5010 Mr. Gerald A. Winters Thaveevong Industry (TVI) Foods, LLC 705 W. 9th Street (Suite #2204) Los Angeles, CA 90015 RE: The tariff classification of a breaded surimi product from Thailand. Dear Mr. Winters: In your letter dated June 13, 2011, you requested a tariff classification ruling. The goods in question are identified as “Shrimp Bombs,” each of which consists of a shrimp-flavored surimi ball covered with croutons. In the manufacturing process, raw surimi (45%) (fish paste made of minced Threadfin Bream, species Nemipterus bathybius), is mixed with water (16.43%), carrot (6%), potato starch (2.6%), hydrogenated palm oil (2.6%), shrimp flavor (2%), salt, sugar, sodium tripolyphosphate and carmine color. The resulting mixture is then formed by machine into 9-gram balls. The balls are then hand-rolled in croutons (25%) (bread cubes) so that the croutons adhere to and cover the balls’ exteriors, thus creating jagged surfaces. The crouton-covered balls are then steamed to the extent that they reach a core temperature of at least 80° C (176° F), a process which is said to destroy any bacteria and to cause the surimi to become firm. You have confirmed that the steaming process yields a product that is fully cooked. The finished items are then cooled, packaged and frozen. The packaging will be in the form of shrink-wrapped plastic trays within cardboard boxes. There will be both 12-oz retail packs for supermarkets and 2.2-lb wholesale packs for restaurants. The applicable subheading for the above-described frozen “Shrimp Bombs” 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%. 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 Nathan Rosenstein at (646) 733-3030. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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