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NY 860963


March 26, 1991

CLA-2-16:S:N:N1:229

CATEGORY: CLASSIFICATION

TARIFF NO.: 1605.10.4005

Ms. Patricia Hainline
James J. Boyle & Co.
7505 N.E. Ambassador Pl, Ste B
Portland, OR 97220

RE: The tariff classification of FROZEN CRAB LEGS and CLAWS with shell partially removed and the exposed crabmeat breaded from Thailand and Japan.

Dear Ms. Hainline:

In your letter dated February 27, 1991, you requested a tariff classification ruling.

The products in question are described as FROZEN CRAB LEGS and CLAWS, which will be processed in Thailand or, occasionally, in Japan, from snow crabs (C. opilio) caught in the Gulf of Alaska. In processing, crab sections are first broken up into legs, claws, and shoulders. The shoulders are retained for use abroad, while the claws and legs are further processed for export to the United States. The crab claws will be further processed by scoring the shell and then removing the shell cap, thus exposing most of the crab meat therein, while leaving the end of the claw shell as a convenient holder for the consumer. The leg will be further processed by scoring the shell of its large upper segment and then removing the shell between the score mark and the exposed upper end of the segment, where the leg has been separated from the crab body. The removal of this shell exposes most of the meat in the segment and facilitates the removal of the meat remaining in the shell. The exposed meat of the crab claw and leg segment are then breaded and, finally, the product is frozen for export to the United States. These crab legs and claws will be imported in plastic bags holding twenty pounds of product each. These bags will be closed with a twist tie and packed one twenty pound bag per export carton.

The applicable subheading for FROZEN BREADED CRAB LEGS AND CLAWS, from which a part of the shell has been removed and a substantial amount of the crabmeat contained therein exposed, will be 1605.10.4005, Harmonized Tariff Schedule of the United States (HTS), which provides for Crustaceans, molluscs and other aquatic invertebrate, prepared or preserved:...Crab:... Other:...Crabmeat:...Other...Frozen:...Snow crab (Chionoecetes bairdi, C. opilio, C. tanneri and C. angulatus): C. opilio (small). The rate of duty will be 5 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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