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NY E83904

September 23, 1999

CLA-2-16:RR:NC:2:231 E83904


TARIFF NO.: 1602.50.1020

Mr. Alan Kojima
American Customs Brokerage Company, Inc.
P.O. Box 261
Honolulu, HI 96809

RE: The tariff classification of canned corned beef from New Zealand.

Dear Mr. Kojima:

In your letter, dated April 8, 1999, you have requested a tariff classification ruling on behalf of your client, KYD, Inc., Honolulu, HI.

The submitted sample is "Palm" brand, canned "Corned Beef and Onions." The ingredients are 88 percent boneless beef, 8.7 percent water, 1.786 percent onions, 1.5 percent salt, and 0.0137 percent sodium nitrite. The net weight will be 12 ounces (340 grams), one pound (454 grams), 3 pounds (1.36 kilograms), or 6 pounds (2.72 kilograms). The product contains, by weight, 60-65 percent moisture, 20-25 percent protein, and 18-25 percent fat.

During the manufacturing process, frozen, boneless beef blocks are cut by guillotine and transferred to a stainless steel cooler where they are parboiled in water by steam injection. The meat is drained and conveyed to a mixer/mincer where salt, dehydrated onions, water, sodium nitrite, and 27.2 kilograms of flaked, raw, boneless beef are added. The ingredients are mixed for a minimum of three minutes, minced, and filled into cans.

Prepared or preserved meat of bovine animals is provided for in subheading 1602.50, HTS. If not containing cereals or vegetables, the instant "Corned Beef and Onions" would be classifiable in subheading 1602.50.1020, HTS, as corned beef, in airtight containers, holding less than 1 kilogram. If containing cereals or vegetables, classification would be in subheading 1602.50.9090, HTS, in the residual subheading for other prepared or preserved meat of bovine animals. "Palm" brand "Corned Beef and Onions" are said to contain less than two percent onions (vegetables). However, General Note 19(e)(ii), HTSUS, which defines several terms used in the tariff, provides guidance in interpreting the term "containing," as used in this provision:

19. Definitions. For the purposes of the tariff schedule, unless the context otherwise requires--

(e) the terms "wholly of," "in part of," and "containing," when used between the description of an article and a material (e.g., "woven fabrics, wholly of cotton"), have the following meanings:

(ii) "in part of" or "containing" mean that the goods contain a significant quantity of the named material.

In the instant product, minced onions, added in a quantity of less than two percent by weight and not readily identifiable in the sample by visual examination, do not constitute a "significant quantity" of vegetables. Accordingly, for tariff purposes, this corned beef product would be considered as "Not containing cereals or vegetables."

The applicable subheading for canned "Corned Beef and Onions" will be 1602.50.1020, 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, corned beef, in containers holding less than 1 kilogram. The rate of duty will be free.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Thomas Brady at (212) 637-7064.


Robert B. Swierupski

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