The tariff classification of prepared food from China

N038385 September 24, 2008 CLA-2-21:OT:RR:21:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2106.90.9995 Mr. Lawrence M. Reeder Howard S. Reeder Inc. 2200 S Dixie Highway Suite 504 Miami, FL 33133 RE: The tariff classification of prepared food from China Dear Mr. Reeder: In your letter dated September 12, 2008, on behalf of Tampa Maid Foods, Inc., Lakeland, FL, you requested a tariff classification ruling. A picture and ingredients breakdowns accompanied your letter. The products are frozen, stuffed, crab shells. Cap’n Joe Stuffed Crab Shells are crab shells filled with a stuffing consisting of 33.87 percent water, 16.68 percent bread crumbs, 10 percent imitation crabmeat, 7 percent seasoning mix, 7.07 percent diced celery, 7.07 percent sliced red and green bell pepper, 7.07 percent diced onion, 5.62 percent blue crabmeat, 2.57 percent salad dressing, 1.93 percent soybean oil, and less than one percent, each, of lemon juice, Worcestershire sauce, sugar, and salt. The Grand Bayou Stuffed Crab Shells contain a stuffing composed of 39.72 percent water, 19.91 percent bread crumbs, 9.31 percent imitation crabmeat, 7 percent diced red and green bell pepper, 7 percent diced onion, 3.8 percent seasoning mix, 2.83 percent salad dressing, 2.12 percent soybean oil, and less than one percent, each, of lemon juice, salt, and Worcestershire sauce. The Cap’n Joe Stuffed Crab Shells are sold as individually-wrapped 4 ounce units or as 2 and 3 ounce units, packed several to a tray. The Grand Bayou Stuffed Crab Shells weigh 1.5 or 2 ounces, net weight, and are bulk packed. The applicable subheading for the Cap’n Joe Stuffed Crab Shells and the Grand Bayou Stuffed Crab Shells will be 2106.90.9995, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preperations not elsewhere specified or included…other…other…other frozen. The rate of duty will be 6.4 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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. Your inquiry does not provide enough information for us to issue a classification ruling on the Cap’n Joe Breaded Stuffed Shrimp. Your request for a classification ruling should include the additional information indicated below: 1. An ingredients breakdown of all ingredients, each expressed as a percentage of the overall product. 2. A picture of the product. 3. Is the packaging airtight? When this information is available, you may wish to consider resubmission of your request. 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 Stanley Hopard at 646-733-3029. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division