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Advance Rulings for Tariff Classification

Product Name

Shrimp dip, frozen

Technical Reference System Number

234232

Description

The shrimp dip is composed of cream cheese, shrimp, hot sauce, cream, modified maize starch, butter, parsley, cracker crumbs, soybean oil, sugar, high fructose corn syrup, salt, leavening agents, soy lecithin, whey protein and spices. This product is packaged for retail sale and sold frozen and is intended to be heated and used as a dip. It can be served with crackers or bread for example.

Analysis and Justification

This product contains more than 20% by weight of shrimp, and therefore meets the terms of Note 2 to Chapter 16. Heading 16.05 of the Harmonized System covers “crustaceans, molluscs and other aquatic invertebrates, prepared or preserved”.

Decision

In accordance with General Interpretative Rule 1 of the Harmonized System, the shrimp dip is classified under classification number 1605.20.00.92 of the Customs Tariff.