The tariff classification of frozen crabs from Nicaragua.

N145157 February 4, 2011 CLA-2-03:OT:RR:NC:2:231 CATEGORY: Classification TARIFF NO.: 0306.14.4090 Ms. Ruth Entwistle Heron Point Seafood 504 Kent Place Newmarket, NH 03857 RE: The tariff classification of frozen crabs from Nicaragua. Dear Ms. Entwistle: In your letter dated January 26, 2011, you requested a tariff classification ruling. The ruling was requested on uncooked, frozen crabs (Callinectes sapidus) that have been gutted and de-backed (carapace removed). The legs and claws are intact (unaltered). Three to six of the whole gutted/de-backed crabs will be packed in a Styrofoam tray and overwrapped with plastic. The crabs will be imported in frozen condition in master cartons, each containing 30 trays. The applicable subheading for the above-described uncooked frozen crabs will be 0306.14.4090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; …: frozen: crabs: other: other. The rate of duty will be free. 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