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NY 803866

November 3, 1994

CLA-2-02:S:N:N7:231 803866


TARIFF NO.: 0202.30.4000

Mr. Nashir Vasanji
Centennial Food Corp.
4043 Brandon Street S.E.,
Calgary, Alberta T2G 4A7

RE: The tariff classification of beef patties from Canada.

Dear Mr. Vasanji:

In your letter, dated October 3, 1994, you requested a tariff classification ruling.

The product consists of beef patties that are produced in Canada from beef in the following combinations: 1) 100 percent Canadian and USA, 2) 100 percent Canadian, and 3) 100 percent USA.

The processing is performed thus: Frozen beef is tempered in a tempering cooler at 32 degrees Fahrenheit using spacers in between the cases. Blocks of tempered beef and fresh beef are ground through a 0.5 inch hole coarse grinder plate. The meat is then mixed in a mixer grinder for a controlled amount of time. The mix is analyzed for fat content and any adjustment that is required is carried out by the addition of lean beef or trimmings. The meat is further mixed for a controlled amount of time and temperature (32-34 degrees F), and ground through a 0.125 inch hole grinder plate. The ground beef is then processed through pattie forming machines. The patties are scored and interleaved using scoring and interleaving machines. The patties are then quick frozen through a freezing tunnel. The patties are frozen to -20 degrees F before they are ready for packaging.

The packaging is done thus: The frozen product from the freezing tunnel is packed into plastic zippered bags. There is interleaving pattie paper between the patties. Each package contains twelve four ounce patties. The plastic bags are heat sealed using a heat sealer, and packed into master
cases. Each master case contains eight plastic bags and these are also tape sealed and labelled. The master cases are placed in a blast freezer to freeze the product and then stored in the freezer prior to shipping.

The classification of merchandise under the Harmonized Tariff Schedule of the United States, Annotated (HTSUSA) is governed by the General Rules of Interpretation. The first General Rule requires that the classification of goods be determined according to the terms of the headings and any relative section or chapter notes. The Explanatory Notes to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification by offering guidance in understanding the scope of the headings and the General Rules.

The Explanatory Notes, General Note to Chapter 2 states:

This Chapter covers meat and meat offal in the following states only, whether or not they have been previously scalded or similarly treated but not cooked:

1) Fresh (including meat and meat offal, packed with salt as a temporary preservative during transport).

2) Chilled, that is, reduced in temperature generally to around 0 degrees C, without being frozen.

3) Frozen, that is, cooled to below the product's freezing point until it is frozen throughout.

4) Salted, in brine, dried or smoked.

Meat and meat offal, slightly sprinkled with sugar or with an aqueous solution of sugar are also classified in this Chapter.

Meat and meat offal in the states referred to in Items (1) to (4) above remain classified in this Chapter whether or not they have undergone tenderizing treatment with proteolytic enzymes (e.g., papain) or have been cut, chopped or minced (ground). In addition, mixtures or combinations of products of different headings of the Chapter (e.g., poultry meat of heading 02.07 covered with pig fat of heading 02.09) remain classified in this Chapter.

Based on the foregoing Explanatory Notes, which include in Chapter 2 meat products which have been subjected to various cutting processes, such as cutting, chopping or mincing, the instant beef product, which has been similarly subjected to a cutting process, would also be classified in Chapter 2.

The applicable subheading for the beef patties will be 0202.30.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for meat of bovine animals, frozen, boneless, processed, other. The general rate of duty will be 10 percent ad valorem.

Meat which has been processed as described above remains a product of that country in which the animal was slaughtered.

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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