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NY 878050

December 21, 1992



TARIFF NO.: 1602.50.6000

Ms. Cecilia Castellanos
Executive Vice President
Withrow Zerwekh
P.O. Box 368
Wilmington, CA 90748

RE: The tariff classification of frozen, cooked BEEF in heat sealed polyethylene bags from Brazil and Argentina.

Dear Ms. Castellanos:

In your letter dated September 12, 1992, you requested a tariff classification ruling on behalf of Sampco, Inc.

The product in question is described as frozen, cooked beef in tubes, which are processed in the following manner. First, beef is packed into plastic tubes which are closed with a metal clip at one end. These tubes are then cooked in water. After cooking, the juices developed during the cooking process are removed. The meat is then compacted and frozen in the tube. Finally, the metal clip is removed, and the tubes are heat sealed into plastic bags 85 centimeters in length and 55 centimeters in width. These bags are of low density polyethylene, 0.09 millimeters thick. Based on information developed by the Customs Laboratory at New York, these bags would not be considered to be airtight containers.

The applicable subheading for this frozen, cooked beef in non airtight, heat-sealed plastic bags will be 1602.50.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other prepared or preserved meat, meat offal or blood:...Of boving animals:...Other:...Not containing cereals or vegetables:...Other:...Other. The rate of duty will be 4 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.


Jean F. Maguire
Area Director

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