N363127 New York Ruling Active

The tariff classification of Frozen Shrimp Spring Roll from Vietnam

Issued July 21, 2026 by U.S. Customs and Border Protection.

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NY N363127 (July 21, 2026)

Tariff classification

HTS codes: 1605.29.0500

Headings: 1605

Product description

Ltd. (El Monte, CA). You provided an ingredient breakdown, a description of the manufacturing process, and photographs for the product with your submission. The subject merchandise is Frozen Shrimp Spring Rolls. The product consists of a shrimp and vegetable filling enclosed in a rice flour wrapper. The filling contains shrimp (Penaeus vannamei, 44.45 percent), rice flour, water, bamboo shoots, water chestnuts, shiitake mushrooms, potato starch, chives, sugar, spring onions, sesame oil, ginger, salt, monosodium glutamate, and white pepper. Each spring roll weighs approximately 35 grams and is individually formed, quick-frozen, and packaged in airtight retail trays containing 20 pieces. The product is imported in a frozen state, requires cooking prior to consumption, and is intended for sale to the foodservice industry as an appetizer or snack.

Full text

N363127
July 21, 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 Shrimp Spring Roll from Vietnam Dear Ms. Hong: In your letter dated July 10, 2026, you requested a tariff classification ruling on behalf of your client, Mutual Trading Co. Ltd. (El Monte, CA). You provided an ingredient breakdown, a description of the manufacturing process, and photographs for the product with your submission. The subject merchandise is Frozen Shrimp Spring Rolls. The product consists of a shrimp and vegetable filling enclosed in a rice flour wrapper. The filling contains shrimp (Penaeus vannamei, 44.45 percent), rice flour, water, bamboo shoots, water chestnuts, shiitake mushrooms, potato starch, chives, sugar, spring onions, sesame oil, ginger, salt, monosodium glutamate, and white pepper. Each spring roll weighs approximately 35 grams and is individually formed, quick-frozen, and packaged in airtight retail trays containing 20 pieces. The product is imported in a frozen state, requires cooking prior to consumption, and is intended for sale to the foodservice industry as an appetizer or snack. The applicable subheading for the above-described Frozen Shrimp Spring Roll 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: Other: …Prepared meals.” The general 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. You have asked whether this product is subject to antidumping duties or countervailing duties (AD/CVD). When there is a question as to whether merchandise is subject to an antidumping or countervailing duty order or considered to be defined by the scope of an order, such a determination is governed by the U.S. Department of Commerce’s International Trade Administration (“Commerce”). Commerce issues scope rulings to determine whether merchandise which is in commercial production is covered by the scope of an

antidumping or countervailing duty order. Commerce’s scope rulings are separate and distinct from decisions issued by CBP regarding tariff classification and country of origin for purposes such as duty assessment and marking. To seek a scope ruling, please visit the website of Commerce’s International Trade Administration. A guide to seeking a scope ruling can be found at https://access.trade.gov/help/Scope_Ruling_Guidance_(4.1.2022).pdf. A list of current AD/CVD investigations at the United States International Trade Commission can be viewed on its website at http://www.usitc.gov. Additionally, messages sent by Commerce to CBP regarding AD/CVD cash deposits and liquidation can be searched using ACE or CBP’s search tool at https://trade.cbp.dhs.gov/ace/adcvd/adcvd-public/#. 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] 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. 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 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 control number indicated above should be provided with entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Ekeng Manczuk at [email protected].
Sincerely,
(for) James P. Forkan Director National Commodity Specialist Division

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