The tariff classification of a stuffed food preparation from Vietnam

N345071 February 7, 2025 CLA-2-19:OT:RR:NC:N5:228 CATEGORY: Classification TARIFF NO.: 1902.20.0040 Rachel Haugo Schwans Food Company 8500 Normandale Lake BlvdBloomington, MN 55437 RE:  The tariff classification of a stuffed food preparation from Vietnam Dear Ms. Haugo: In your letter dated January 10, 2025, you requested a tariff classification ruling. An ingredients breakdown, manufacturing flowchart, product specification sheet and a picture of the product accompanied your inquiry. The subject merchandise, “Whole Shrimp Mandu,” is described as frozen shrimp wrapped in a pastry paper with sauce inside. The product is said to contain 25.19 percent shrimp, 22 percent skin (a combination of wheat flour, water, tapioca starch, corn starch, and salt), 21 percent water, 9 percent vermicelli, 7 percent onion, less than 5 percent chives, less than 5 percent corn starch, less than 2 percent sugar, less than 2 percent wheat fiber, less than 2 percent yeast extract, less than 2 percent sesame oil, less than 2 percent food additive, less than 2 percent modified starch, less than 2 percent emulsifier, less than 2 percent salt, less than 2 percent black pepper, and less than 2 percent in flavor enhancer. The external pastry ingredients are said to be wheat flour, water, tapioca starch, corn starch, and salt. The filling ingredients are said to be shrimp, water, glass noodles (green mung bean starch, potato starch, and salt), onion, soybean oil, chives, contain less than 2 percent corn starch, sugar, wheat fiber, yeast extract, sesame oil, sodium citrate (to retain moisture), citric acid, modified food starch, methylcellulose, salt, black pepper, disodium guanylate and disodium inosinate. The Shrimp Mandu is said to be formed by flour and corn starch, mixed, added with salt water, mixed, rolling, aging, and then cutting. The Shrimp Mandu may be prepared by pan-frying, steaming, or microwaving. In the ruling request, there is a proposed classification of the product in subheading 1605.21.1030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Crustaceans, mollusks, and other aquatic invertebrates, prepared or preserved: Shrimps and prawns: Not in airtight containers: Other, Frozen, imported in accordance with Statistical Note 1 to this chapter: Other.” We disagree. Note 2 to Chapter 16 and Note 1(a) to Chapter 19 state that products which contain more than twenty percent by weight of meat are classified in Chapter 16. However, the Notes state that stuffed pasta is always classified in heading 1902, HTSUS regardless of the weight of the meats. Stuffed pasta consists of a dough jacket made of semolina flour that has been stuffed with meat, fish, or other substances. The ruling request states the product at issue to be a “dumpling.” Dumplings are defined as dough wrapped around a filling. Based on the foregoing, the subject merchandise is classifiable as stuffed pasta of heading 1902, HTSUS. The applicable subheading for the Shrimp Mandu will be 1902.20.0040, HTSUS, which provides for “Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagna, gnocchi, ravioli, cannelloni…stuffed pasta, whether or not cooked or otherwise prepared…other…frozen.” The general 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 at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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 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 Timothy Petrulonis at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division