N178695 N1 Ruling Active

The tariff classification of stuffed crab shells from China

Issued August 22, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2106.90.9995

Headings: 2106

Product description

An ingredients breakdown accompanied your letter. The products are frozen, stuffed, crab shells. The crab shells are filled with a stuffing prepared in two formulas. Formula 1 consists of 31.37 percent water, 20.59 percent bread crumbs, 17.84 percent surimi, 5.88 percent celery, 5.88 percent onion, 4.51 percent mayonnaise, 3.43 percent red bell pepper, 3.43 percent green bell pepper, 2.86 percent seasoning, 1.96 percent crabmeat, 1.96 percent oil and 0.29 percent soy sauce. Formula 2 contains 33.5 percent water, 21.46 percent bread crumbs, 18.2 percent surimi, 6 percent celery, 6 percent onion, 4.6 percent mayonnaise, 3.5 percent red bell pepper, 3.5 percent green bell pepper, 2 percent oil, 0.94 percent seasoning, and 0.3 percent soy sauce. The products are produced by sterilizing crab shells, preparing stuffing, filling stuffing inside crab shells, freezing and packing on plastic trays in plastic bags.

CBP rationale

The applicable subheading for the stuffed crab shells will be 2106.90.9995, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included…other…other… other…other…other…other…other…frozen.

Full text

N178695 August 22, 2011 CLA-2-21:OT:RR:NC:2:228 CATEGORY: Classification TARIFF NO.: 2106.90.9995 Mr. Sidney Azambuja King and Prince Seafood Corporation 1 King and Prince Blvd Brunswick, GA 31520 RE: The tariff classification of stuffed crab shells from China Dear Mr. Azambuja: In your letter dated August 4, 2011, you requested a tariff classification ruling. An ingredients breakdown accompanied your letter. The products are frozen, stuffed, crab shells. The crab shells are filled with a stuffing prepared in two formulas. Formula 1 consists of 31.37 percent water, 20.59 percent bread crumbs, 17.84 percent surimi, 5.88 percent celery, 5.88 percent onion, 4.51 percent mayonnaise, 3.43 percent red bell pepper, 3.43 percent green bell pepper, 2.86 percent seasoning, 1.96 percent crabmeat, 1.96 percent oil and 0.29 percent soy sauce. Formula 2 contains 33.5 percent water, 21.46 percent bread crumbs, 18.2 percent surimi, 6 percent celery, 6 percent onion, 4.6 percent mayonnaise, 3.5 percent red bell pepper, 3.5 percent green bell pepper, 2 percent oil, 0.94 percent seasoning, and 0.3 percent soy sauce. The products are produced by sterilizing crab shells, preparing stuffing, filling stuffing inside crab shells, freezing and packing on plastic trays in plastic bags. The applicable subheading for the stuffed crab shells will be 2106.90.9995, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included…other…other… other…other…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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