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NY L82135




February 18, 2005

CLA-2-16: RR: NC: SP: 231 L82135

CATEGORY: CLASSIFICATION

TARIFF NO.: 1605.20.1020; 1605.90.0500

Mr. Darian M. Alioto
Jeremiah’s Fine Foods
41 Hamilton Dr. Suite G
Novato, CA 94949

RE: The tariff classification of breaded prawns and “Scallop & Shrimp” cakes from China

Dear Mr. Alioto:

In your letter dated December 16, 2004, you requested a tariff classification ruling on certain seafood products.

Of the five items submitted, four consisted of headless, peeled and deveined shrimp, prepared with the tail on. These prawns will be coated with a batter, containing eggs, white flour, whole milk, baking powder and salt; then coated with various breadcrumb mixtures that impart a characteristic flavor. After processing, the breaded shrimp will be frozen, layer packed in boxes and stored in cold storage. A fifth item consists of breaded seafood cakes, prepared from chopped scallops and shrimp combined with vegetables and other ingredients. The individual items are described, as follows:

“Pecan Prawns,” are comprised of shrimp that are dipped in batter and coated with breading mixture consisting of pecans, breadcrumbs, sugar, water and red pepper flakes. The breaded coating represents approximately 54 percent of the net weight if the item.

“Coconut Prawns,” are shrimp that are dipped in batter and coated with breading mixture consisting of shredded coconut, sourdough bread crumbs, red pepper flakes, white pepper, lemon pepper, water and salt. The breaded coating represents approximately 44 percent of the net weight if the item.

“Thai Walnut Prawns,” are shrimp that are marinated for flavor in a sauce containing sesame oil, garlic, soy sauce, ginger, green onion, cilantro, chili sauce, black pepper, sugar, honey and olive oil. They are then dipped in batter and coated with a mixture consisting of walnuts, coconut flakes, breadcrumbs, sugar, cilantro flakes, ginger powder and nutmeg. The breaded coating represents approximately 44 percent of the net weight if the item.

“Macadamia Prawns,” are comprised of shrimp that are dipped in batter and coated with a mixture consisting of macadamia nut meal, breadcrumbs and coconut flakes. The breaded coating represents approximately 44 percent of the net weight if the item.

“Scallop and Shrimp Cakes,” are breaded seafood cakes made with equal amounts of small shrimp and chopped scallop (approximately 35 percent, by weight, total), mixed together with approximately 28 percent of onions, shallots and peppers and 21 percent fresh bread crumbs, based on the weight of the cake prior to breading. Other ingredients will include eggs, mayonnaise, butter, Parmesan / Romano cheese, white wine, black pepper and salt. The seafood/vegetable/breadcrumb mixture will be formed into 0.75 oz. or 3.0 oz. cakes, finished with a coating of dry bread crumbs and then fully-cooked (baked) and frozen. Alternatively, the raw finished cakes will be simply packaged and frozen. A sample of the product consisted of a dough-like mixture containing small pieces of vegetables, small whole shrimp and scallop pieces.

The applicable subheading for the Pecan Prawns, Coconut Prawns, Thai Walnut Prawns and Macadamia Prawns will be 1605.20.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved: Shrimps or prawns, Other...Frozen, imported in accordance with Statistical Note1 to this chapter...Other, breaded. The rate of duty will be Free.

The applicable subheading for the scallop and shrimp cake will be1605.90.0500, Harmonized Tariff Schedule of the United States (HTS), which provides for crustaceans, molluscs and other aquatic invertebrates, prepared or preserved, other, products containing fish meat; prepared meals. The rate of duty will be Free.

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 Thomas Brady at 646-733-3030.

Sincerely,

Robert B. Swierupski
Director,

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