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NY 801411

September 16, 1994

CLA-2-02:S:N:N7:231 801411


TARIFF NO.: 0202.30.4000

Mr. John Poole
John A. Steer Co.
28 South Second Street
Philadelphia, PA 19106

RE: The tariff classification of beef patties from Canada.

Dear Mr. Poole:

In your letter, dated August 12, 1994, you requested a tariff classification ruling.

The product consists of beef patties that are produced in Canada from beef that is 50 percent Australian or New Zealand and 50 percent Canadian. The beef is ground, blended, and formed into patties.

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. Beef imported into Canada from other countries may be subject to an absolute quota under the provisions of Public Law 88-482, as amended. Frozen beef from Australia and New Zealand, which is classified in heading 02.02, HTS, may be entered into the United States only if imported as a direct shipment destined to the United States on an original through bill of lading from Australia or New Zealand, pursuant to Section 204 of the Agricultural Act of 1956, as amended (7 USC 1854), and Executive Order 11539, as amended.

The country of origin is Canada based on the Rules of Origin. Sec. 102.11(d)(1) states that when the country of origin of a good cannot be determined under paragraphs (a) through (c), the country of origin will be the last country in which the good underwent production, other than by simple assembly or minor processing [authority 19USC66, 1202 (General Note 8, HTS), 1624, and the North American Free-Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057].

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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