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NY 851928

CLA-2-20:S:N:N1:228 851928


TARIFF NO.: 2008.92.9090

Mr. Jerome R. Schindler
Borden, Inc.
180 East Broad Street
Columbus, OH 43215

RE: The tariff classification of mince meat from Canada.

Dear Mr. Schindler:

In your letter dated April 24, 1990, you requested a tariff classification ruling.

Ingredients breakdowns and three samples were submitted with your letter. The samples were forwarded to the U.S. Customs laboratory for analysis. Regular Mince Meat and Rum and Brandy Mince Meat are moist, ready to use products put up in 27 ounce glass jars. Condensed Mince Meat is an evaporated block of material put up in a 9 ounce plastic and foil wrapped container. All contain apples, sweeteners (sugar, brown sugar, molasses or dextrose), raisins, citrus peel, starch, vinegar, currants, salt, spices, and beef (less than 2 percent). Other ingredients, depending on product, include water, brandy, rum, citron, bitters, spices, and apple concentrate.

The applicable subheading for the mince meat will be 2008.92.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit...other...mixtures...other. The rate of duty will be 17.5 percent ad valorem.

Goods classifiable under subheading 2008.92.9090, HTS, which have originated in the territory of Canada, will be entitled to a 14 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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