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NY 863014

May 16, 1991



TARIFF NO.: 0201.30.4000

Mr. Lorne Goldstein
Better Beef Limited
781 York Road
Guelph, Ontario N1E 6N1

RE: The tariff classification of fresh or chilled GROUND BEEF from Canada.

Dear Mr. Goldstein:

In your letter dated May 3, 1991, you requested a tariff classification ruling.

The product in question is described as GROUND BEEF which is produced in Canada from cattle of Canadian origin. In processing, beef meat is first fed into a grinder and put through a 3/8 inch grinding plate, then mixed in a mixer/blender. The ground meat is checked for fat content, then packaged into cylindrical plastic containers, or casings, known as "chubs", with net weights of from one to ten pounds each. Finally, this packaged meat is packed in export cartons and shipped, chilled, to the United States in refrigerated trucks.

The applicable subheading for this fresh or chilled GROUND BEEF will be 0201.30.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for Meat of bovine animals, fresh or chilled:...Boneless:... Processed:...Other. The rate of duty will be 10 percent ad valorem.

Goods classifiable under subheading 0201.30.4000, HTS, which have originated in the territory of Canada, will be entitled to a 7 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

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.


Jean F. Maguire
Area Director

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