N332977 N3 Ruling Active

The tariff classification of Frozen Boiled Octopus from China

Issued May 26, 2023 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1605.55.6000, 9903.88.03

Headings: 1605, 9903

Product description

The subject merchandise is Frozen Boiled Octopus. The raw mollusc is thawed, cleaned, washed, cut, separated, boiled, cooled, washed, vacuum packed in 1-kilogram bags then frozen. The product which will be sold to the food service industry is imported in cartons holding 10 individual bags each.

CBP rationale

10 individual bags each. The applicable subheading for the Frozen Boiled Octopus will be 1605.55.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved: Octopus: Other.” The rate of duty will be Free. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 1605.55.6000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 1605.55.6000, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 at https://hts.usitc.gov/current. 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 the FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.

Full text

N332977 May 26, 2023 CLA-2-16:OT:RR:NC:N2:231 CATEGORY: Classification TARIFF NO.: 1605.55.6000; 9903.88.03 Yunming Gu Wismettac Asian Foods, Inc. 13409 Orden Drive Santa Fe Springs, CA 90670 RE: The tariff classification of Frozen Boiled Octopus from China Dear Mr. Gu: In your letter dated May 17, 2023, you requested a tariff classification ruling. The subject merchandise is Frozen Boiled Octopus.  The raw mollusc is thawed, cleaned, washed, cut, separated, boiled, cooled, washed, vacuum packed in 1-kilogram bags then frozen. The product which will be sold to the food service industry is imported in cartons holding 10 individual bags each.   The applicable subheading for the Frozen Boiled Octopus will be 1605.55.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved: Octopus: Other.”  The rate of duty will be Free. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 1605.55.6000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 1605.55.6000, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 at https://hts.usitc.gov/current. 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 the 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 and Border Protection 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, please contact National Import Specialist Ekeng Manczuk at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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