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NY 882319

March 09, 1993



TARIFF NO.: 1602.50.2040

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

RE: The tariff classification of frozen cooked BEEF in heat sealed Cryovac plastic bags from Argentina.

Dear Ms. Castellanos:

In your letter dated January 21, 1993, you requested a tariff classification ruling on behalf of your client, South American Meat Products
Co, Inc. (SAMPCO).

The product in question is described as frozen cooked BEEF in heat sealed plastic bags. This product will be processed in Argentina, as follows. Beef will first be packed into plastic tubes, sealed with a metal clip and then cooked in water. After cooking, the metal clips are taken off the tubes and the meat juices generated by cooking are removed. The meat is compacted and frozen in the tube. The plastic tubes of meat are then placed in a Cryovac B- Series bag (or equivalent), with dimensions of about 85 by 55 centimeters. A vacuum is pulled and the bag is heat sealed to create an airtight container.

The specifications for the Cryovac film, included with your letter, were referred to the Customs Laboratory at New York. After reviewing the specifications and consulting with the manufacturer of the plastic film, the Customs Laboratory is of the opinion that this Cryovac B-Series Bag would constitute a container impervious, or practically impervious, to the passage of air. Accordingly, noting that the product will be vacuum packed with a heat seal, we would consider the Cryovac B-Series Bag, if properly heat sealed, to be an airtight container.

The applicable subheading for frozen cooked BEEF in heat sealed Cryovac B-Series bags holding a kilogram, or more, of beef, will be 1602.50.2040, Harmonized Tariff Schedule of the United States (HTS), which provides for Other prepared or preserved meat, meat offal or blood:...Of bovine animals:...Other:...Not containing cereals or vegetables:...Other:...In airtight containers:...Other...Other. The rate of duty will be 3 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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