The tariff classification of frozen seafood meals from China.

N138762 January 6, 2011 CLA-2-16:OT:RR:NC:2:231 CATEGORY: Classification TARIFF NO.: 1604.20.0510; 1605.20.0590 Ms. Sonia Medina Flegenheimer International 227 W. Grand Ave. El Segundo, CA 90245 RE: The tariff classification of frozen seafood meals from China. Dear Ms. Medina: In your letters dated September 29 and December 14, 2010, you requested a tariff classification ruling on behalf of Cincinnati Seafood Imports (Loveland, OH). One of the products in question is identified as “Battered Tilapia Fillets & Fries,” and is alternately described as “Fish & Chips” or “Fish & Fries.” The product consists of a printed retail box containing one 5-ounce plastic bag of frozen, battered, par-fried tilapia strips and one 5-ounce plastic bag of frozen French-fried potatoes. You state that the fish (tilapia), exclusive of all other ingredients, represents 25 percent of the total net weight of the box’s contents. A “serving suggestion” photo on the box shows the fish strips and French fries (both after being fully cooked by the consumer) presented together on a single dinner plate. The applicable subheading for the “Battered Tilapia Fillets & Fries” will be 1604.20.0510, Harmonized Tariff Schedule of the United States (HTSUS), which provides for prepared or preserved fish…other prepared or preserved fish: …prepared meals: prepared meals. The rate of duty will be 10% ad valorem. The other product is identified as “Tempura Battered Frozen Shrimp & Fries,” and is alternately described as “Shrimp & Chips” or “Shrimp & Fries.” The product consists of a printed retail box containing one 5-ounce plastic bag of frozen, battered, par-fried shrimp and one 5-ounce plastic bag of frozen French-fried potatoes. You state that the shrimp, exclusive of all other ingredients, represents 25 percent of the total net weight of the box’s contents. A “serving suggestion” photo on the box shows the shrimp and French fries (both after being fully cooked by the consumer) presented together on a single dinner plate. The applicable subheading for the “Tempura Battered Frozen Shrimp & Fries” will be 1605.20.0590, HTSUS, which provides for crustaceans, molluscs and other aquatic invertebrates, prepared or preserved: shrimps and prawns: …prepared meals: other, imported in accordance with Statistical Note 1 to this chapter. The rate of duty will be 5% 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. 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 Nathan Rosenstein at (646) 733-3030. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division