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NY I84028

July 18, 2002

CLA-2-16:RR:NC:2:231 I84028


TARIFF NO.: 1602.50.9040

Mr. James Kahl
James E. Kahl, Inc.
772 Aptos Ridge CI
Watsonville, CA 95076

RE: The tariff classification of frozen, beef cabbage rolls from Mexico.

Dear Mr. Kahl:

In your letter, dated June 17, 2002, you requested a tariff classification ruling on behalf of your client, Sana International, Inc., San Luis, AZ.

The merchandise, “Beef Cabbage Rolls,” is comprised of frozen, parboiled cabbage leaves that are filled with a mixture of cooked, ground beef, broth, cooked rice, bread crumbs, and seasoning. The ingredients are 35.22 percent cabbage, 29.83 percent ground beef, 15.42 percent beef broth, 11.61 percent cooked rice, 7.14 percent bread crumbs, and 0.78 percent salt and spices. After they have been stuffed, the cabbage rolls are packed in 10-20 pound containers or bags and then frozen. They will be sold to the food service industry.

The applicable subheading for frozen, beef cabbage rolls will be 1602.50.9040, Harmonized Tariff Schedule of the United States (HTS), which provides for other prepared or preserved meat, meat offal or blood, of bovine animals, other, other, other. The general rate of duty will be 2.5 percent ad valorem.

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 (646) 733-3030.


Robert B. Swierupski

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