RE: The country of origin of Frozen Shrimp

U.S. Department of Homeland Security U.S. Customs and Border Protection National Commodity Specialist Division One World Trade Center, Suite 51.201 New York, NY 10007 U.S. Customs and Border Protection N365321 October 20, 2026 OT-RR:NC:N5:231 CATEGORY: Origin Ms. Hazel Cua-Ing Flegenheimer International Inc. 227 West Grand Avenue El Segundo, CA 90245 RE: The country of origin of Frozen Shrimp Dear Ms. Cua-Ing: In your letter, dated September 21, 2026, you requested a country of origin determination on behalf of your client, L&L International Inc. (South El Monte, CA). You have presented three scenarios involving wild-caught red shrimp (Pleoticus muelleri) harvested in Argentina and subsequently shipped to China for further processing prior to importation into the United States. In the first scenario, the red shrimp is wild caught in Argentina and shipped to China in a raw, frozen state, either head-on or headless. In China, the shrimp is thawed and, when imported head-on, beheaded. The shrimp is then peeled and deveined, with the tails either retained or removed. Thereafter, the shrimp is washed, treated with food additives, rinsed, graded, individually quick frozen (IQF), and packaged in 1-, 2-, 4-, 5-, or 10-pound boxes for exportation to the United States in a frozen condition. In the second scenario, the red shrimp is likewise wild caught in Argentina and shipped to China raw and frozen, either head-on or headless. In China, the shrimp is thawed and, when necessary, beheaded. It is then peeled and deveined, with the tails either retained or removed, and placed on skewers. The shrimp is subsequently washed, treated with food additives, rinsed, graded, IQF frozen, and packaged in 1-, 2-, 4-, 5-, or 10-pound boxes for exportation to the United States in a frozen condition. In the third scenario, the red shrimp is wild caught in Argentina and shipped to China raw and frozen, either head-on or headless. In China, the shrimp is thawed and, when necessary, beheaded. The shrimp is then processed into “EZ Peel” shrimp by cutting the shell along the back and deveining the shrimp. Thereafter, the shrimp is washed, treated with food additives, rinsed, graded, IQF frozen, and packaged in 1-, 2-, 4-, 5-, or 10-pound boxes for exportation to the United States in a frozen condition. When determining the country of origin, the substantial transformation analysis is applicable. See, e.g., Headquarters Ruling Letter (“HQ”) H301619, dated November 6, 2018. The test for determining whether a substantial transformation will occur is whether an article emerges from a process with a new name, character, or use different from that possessed by the article prior to processing. See Texas Instruments Inc. v. United States, 681 F.2d 778 (C.C.P.A. 1982). This determination is based on the totality of the evidence. See National Hand Tool Corp. v. United States, 16 C.I.T. 308 (1992), aff’d, 989 F.2d 1201 (Fed. Cir. 1993). With respect to the above-described frozen shrimp, we find that the processing performed in China does not result in a substantial transformation. Accordingly, the country of origin of the finished product is Argentina. Please note that seafood is subject to the Mandatory Country of Origin Labeling (COOL) requirements administered by the USDA’s Agricultural Marketing Service (AMS). We advise you to check with that agency for their further guidance on your scenario. Contact information for AMS is as follows: USDA-AMS-LS-SAT Room 2607-S, Stop 0254 1400 Independence Avenue, SW Washington, DC 20250-0254 Tel. 202.720.4486 Website: www.ams.usda.gov/COOL Email address for inquiries: COOL@usda.gov The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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/food/guidance-regulation-food-and-dietary-supplements/registration-food-facilities-and-other- submissions. This ruling is being issued under the provisions of Part 177 of Title 19 of the Code of Federal Regulations (19 C.F.R. Part177). 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, please contact National Import Specialist Ekeng Manczuk at ekeng.b.manczuk@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division