Modification of New York Ruling Letter (NYRL) C84165 Regarding Various Seafood Patés and Taramas

HQ 961546 June 28, 1999 CLA-2 RR:CR:GC 961546K CATEGORY: Classification TARIFF NO.: 1604.20.10; 1605.10.05; 1605.20.05; 1605.30.05 Mr. Carlos Gendron Carlos Gendron and Associates LLC 105 Harbor Drive, Unit 112 Stamford, Ct. 06902 RE: Modification of New York Ruling Letter (NYRL) C84165 Regarding Various Seafood Patés and Taramas Dear Mr. Gendron: In response to your request of February 2, 1998, Customs issued NYRL C84165, dated February 4, 1998, concerning the classification under the Harmonized Tariff Schedule of the United States (HTSUS), of four seafood patés. This letter is to inform you that NYRL C84165, no longer reflects the views of the Customs Service concerning three of the four products and that the following represents our position for those products. In addition, in your letter dated February 3, 1998, you requested a classification ruling for additional seafood products. This ruling letter is also in response to this request. A notice of proposed modification of New York Ruling Letter (NYRL) C84165, was published in the Customs Bulletin on May 19, 1999, Vol. 33, No. 20. No comments were received. FACTS: In NYRL C84165, dated February 4, 1998, Customs held that the following products as described were classified as follows. Cruscana Smoked Salmon Seafood Paté, was classified in subheading 1604.20.10, HTSUS, as other prepared or preserve fish, and Cruscana Lobster Seafood Paté, Cruscana Shrimp Seafood Paté, and Cruscana Crab Seafood Paté, were classified in subheading 1605.40.10, HTSUS, as other crustaceans prepared or preserved. In issuing NYRL C84165, Customs did not note that the lobster, shrimp, and crab patés also contained fish, resulting in incorrect classification decisions for these products. In addition, in your letter of February 3, 1998, you requested a classification ruling for other Cruscana seafood products described as Excellence Tarama in Tray ( containing cod roe), Salmon Tarama in Tray (containing smoked salmon and cod roe), Shrimp (Crevette) Seafood Paté in Tray (containing shrimp and white fish), and Crab (Crabe) Seafood Paté in Tray (containing crab and white fish). Also, the seafood products contain vegetable oils, seasonings, and other ingredients. ISSUE: The issues are whether the Cruscana products described as Lobster Seafood Paté, Shrimp Seafood Paté and Crab Seafood Paté were properly classified in NYRL C84165, and what is the proper classification for the additional products as described in the ruling request dated February 3, 1998. LAW AND ANALYSIS: The classification of imported merchandise under the HTSUS is governed by the principles set forth in the General Rules of Interpretation (GRI). GRI 1 requires that classification be determined first according to the terms of the headings of the tariff schedule and any relative section and chapter notes and, unless otherwise required, according to the remaining GRI, taken in their appropriate order. Since we conclude that the products are classifiable under GRI 1, we need not consider the remaining GRI. Subheading 1605.30.05, HTSUS, provides for crustaceans, molluscs and other aquatic invertebrates, prepared or preserved, lobster products containing fish meat, with a 1999 general rate of duty of 10 percent ad valorem. The Cruscana Lobster Seafood Paté contains white fish and falls within the classification of this subheading. Subheading 1605.20.05, HTSUS, provides for crustaceans, molluscs and other aquatic invertebrates, prepared or preserved, shrimp products containing fish meat, with a general 1999 rate of duty of 5 percent ad valorem. The Cruscana Shrimp Seafood Paté contains white fish and falls within the classification of this subheading Subheading 1605.10.05, HTSUS, provides for crustaceans, molluscs and other aquatic invertebrates, prepared or preserved, crab products containing fish meat, with a 1999 general rate of duty of 10 percent ad valorem. The Cruscana Crab Seafood Paté contains white fish and falls within the classification of this subheading. In addition, in your letter of February 3, 1998, you requested a classification ruling for other Cruscana seafood products and they are classified as follows. Cruscana Excellence Tarama in Tray containing cod roe, vegetable oil and seasoning (and, there is no indication that it contains meat of crustaceans), is classified in subheading 1604.20.10, HTSUS, as other prepared or preserved fish not containing meat of crustaceans, molluscs and other aquatic invertebrates, with a 1999 free general rate of duty. Cruscana Salmon Tarama in Tray containing smoked salmon and cod roe, and seasoning, is classified in subheading 1604.20.10, HTSUS, as other prepared or preserved fish, not containing meat of crustaceans, molluscs and other aquatic invertebrates, with a 1999 free general rate of duty. Cruscana Shrimp (Crevette) Seafood Paté in Tray, containing shrimp, white fish and seasoning, is classified in subheading 1605.20.05, HTSUS, as other prepared or preserved shrimps, products containing fish meat, with a 1999 general rate of duty of 5 percent ad valorem. Cruscana Crab (Crabe) Seafood Paté in Tray, containing crab, white fish and seasoning, is classified in subheading 1605.10.05, HTSUS, as other prepared or preserved crab, products containing fish meat, with a general 1999 rate of duty of 10 percent ad valorem. HOLDING: NYRL C84165, dated February 4, 1998, is modified to reflect the correct classification for Cruscana Lobster Seafood Paté, Cruscana Shrimp Seafood Paté, and Cruscana Crab Seafood Paté, as stated above under “Law and Analysis”. In response to the request of February 3, 1998, Cruscana Excellence Tarama in Tray, Cruscana Salmon Tarama in Tray, Cruscana Shrimp (Crevette) Seafood Paté in Tray, and Cruscana Crab (Crabe) Seafood Paté in Tray, are classified as stated above under “Law and Analysis”. NYRL C84165 is modified. In accordance with 19 U.S.C. 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin. Sincerely, John Durant, Director Commercial Rulings Division