The tariff classification of Frozen Potato Shrimp from Vietnam

N363073
July 20, 2026
CLA-2-16:OT:RR:NC:N5:231
CATEGORY: Classification
TARIFF NO.: 1605.29.0500
Ms. Ashley Hong Niss International Transport USA Inc. 1540 West 190th Street Torrance, CA 90501 RE: The tariff classification of Frozen Potato Shrimp from Vietnam Dear Ms. Hong: In your letter dated July 9, 2026, you requested a tariff classification ruling on behalf of your client, Mutual Trading Co. Ltd. (El Monte, CA). You provided an ingredients breakdown, description of manufacturing process, and photographs with your submitted letter. The subject merchandise is a Frozen Pre-Fried Potato Shrimp. The product consists of individually formed frozen shrimp appetizers featuring a coating of shredded potato. Each piece is made by wrapping strips of potato around a shrimp filling, creating a textured potato exterior. The product is composed of potato, shrimp (Penaeus vannamei - 36.5 percent), tapioca starch, palm oil, sugar, soybean protein, salt, spring onion, yeast extract, and pepper. Each appetizer weighs approximately 30 grams and is individually quick frozen (IQF) before being packed in airtight retail trays containing ten pieces. The merchandise is imported in a frozen condition, requires cooking prior to consumption, and is intended for sale to the foodservice industry as a frozen appetizer or snack. The applicable subheading for the Frozen Pre-Fried Potato Shrimp will be 1605.29.0500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved: Shrimps and prawns: Other: Products containing fish meat; prepared meals.” The rate of duty will be 5 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 the World Wide Web at https://hts.usitc.gov/current. Please note that seafood is subject to the Mandatory Country of Origin Labeling (COOL) requirements administered by the USDA’s Agricultural Marketing Service (AMS). We advise you to check with that agency for their further guidance on your scenario. Contact information for AMS is as follows:

USDA-AMS-LS-SAT Room 2607-S, Stop 0254 1400 Independence Avenue, SW Washington, DC 20250-0254 Tel. 202.720.4486 Website: www.ams.usda.gov/COOL Email address for inquiries: [email protected] 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 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 Regulations (19 C.F.R. 177). 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, please contact National Import Specialist Ekeng Manczuk at [email protected].
Sincerely,
(for) James P. Forkan Director National Commodity Specialist Division