The tariff classification of flour-dusted quick frozen shrimp from China.

NY L81733 January 25, 2005 CLA-2-16: RR: NC: SP: 231 L81733 CATEGORY: Classification TARIFF NO.: 1605.20.1030 Mr. Michael J. Coursey Collier Shannon Scott, PLLC Washington Harbour, Suite 400 3050 K Street, NW Washington, DC 20007-5108 RE: The tariff classification of flour-dusted quick frozen shrimp from China. Dear Mr.Coursey: In your letter dated December 13, 2004, on behalf of Eastern Fish Company and Long John Silver’s Inc., you requested a tariff classification ruling. The merchandise consists of peeled, headless and deveined shrimp that are “dusted” with an even layer of rice or wheat flour, and then immediately quick frozen, and packed for shipment. You state that the amount of flour that coats the shrimp through this process constitutes at least 4 percent of the total weight of the shrimp prior to being frozen. You indicate that the flour-dusted shrimp are ultimately hand battered and deep fried from its frozen form immediately before being served as battered shrimp to customers. The large shrimp will be shipped in 3-pound plastic bags packed in 27-pound cartons and smaller shrimp in 5-pound plastic bags packed in 20-pound cartons. The applicable subheading for the flour-dusted shrimp, will be 1605.20.1030, HTS, which provides for crustaceans, molluscs and other aquatic invertebrates, prepared or preserved, shrimps and prawns, other, frozen, imported in accordance with Statistical Note 1 to Chapter 16, other, other. The rate of duty will be Free 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, contact National Import Specialist Thomas Brady at 646-733-3030. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division