The tariff classification and country of origin of Frozen Squid

N361524June 4, 2026CLA-2-03:OT:RR:NC:N5:231
CATEGORY: Classification; Origin
TARIFF NO. 0307.43.0029
Ms. Nicole ZhangThree Rabbits, LLCP.O. Box 66Bethpage, NY 11714RE: The tariff classification and country of origin of Frozen SquidDear Ms. Zhang:In your letter, dated
May 14, 2026
, you requested a tariff classification ruling and country of origindetermination ruling.The subject merchandise consists of whole, uncleaned frozen squid (Loligo gahi) h in South Korea.arvested The squid will be exported from South Korea to China, where it will be thawed and subjected to processingoperations that include skinning, evisceration, the of the cartilage, eyes, and beak.The squidand removal will then be tenderized, sorted by size, and cut into the desired shape.Following processing, the squid will be refrozen, packaged, and exported to the United States.You seek a determination as to the proper tariff classification and country of origin of the above-describedproduct.The applicable subheading for the Frozen Squid (Loligo gahi) will be 0307.43.0029, Harmonized TariffSchedule of the United States (HTSUS), which provides for: “Molluscs, whether in shell or not, live, fresh,chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cookedbefore or during the smoking process; Cuttlefish and squid: Frozen, Squid: Other: Other.” The rate of dutywill be Free.Country of OriginThe “country of origin” is defined in 19 CFR 134.1(b) as “the country of manufacture, production, or growthof any article of foreign origin entering the United States. Further work or material added to an article inanother country must effect a substantial transformation in order to render such other country the ‘country oforigin’ within the meaning of this part.”
The test for determining whether a substantial transformation will occur is whether an article emerges from aprocess with a new name, character or use, different from that possessed by the article prior to processing. See Texas Instruments Inc. v. United States, 69 C.C.P.A. 151 (1982).This determination is based on the totality of the evidence. See National Hand Tool Corp. v. United States,16 C.I.T. 308 (1992), aff'd, 989 F.2d 1201 (Fed. Cir. 1993).In the present instance, the squid is harvested in South Korea and then processed in China (i.e., thawed,skinned, gutted, cartilage and eyes removed, tenderized, sorted by size, cut into shape, frozen, and packed)and exported to the United States. This office finds that finished product is substantially transformed due toprocessing performed in China, and therefore the country of origin is China.Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUSand the accompanying duty rates are provided at https://hts.usitc.gov/.Please note that seafood is subject to the Mandatory Country of Origin Labeling (COOL) requirementsadministered by the USDA’s Agricultural Marketing Service (AMS). We advise you to check with thatagency for their further guidance on your scenario. Contact information for AMS is as follows:USDA-AMS-LS-SATRoom 2607-S, Stop 02541400 Independence Avenue, SWWashington, DC 20250-0254Tel. 202.720.4486Website: www.ams.usda.gov/COOLEmail address for inquiries: [email protected] merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Actof 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Informationon 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 ProtectionRegulations (19 C.F.R. §177).The holding set forth above applies only to the specific factual situation and merchandise description asidentified 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 theinformation furnished in the ruling letter, whether directly, by reference, or by implication, is accurate andcomplete in every material respect. In the event that the facts are modified in any way, or if the goods do notconform to these facts at time of importation, you should bring this to the attention of U.S. Customs andBorder 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 periodicverification by CBP.
A copy of the ruling or the control number indicated above should be provided with the entry documentsfiled at the time this merchandise is imported. If you have questions regarding the ruling, contact NationalImport Specialist Ekeng Manczuk at [email protected].
Sincerely,
(for)James P. ForkanDirectorNational Commodity Specialist Division