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NY J82786

April 10, 2003

CLA-2-02:RR:NC:2:231 J82786


TARIFF NO.: 1602.49.1000

Mr. Juan Rico
Milestone Pulses Corporation
1027 Davie Street, Suite 509
Vancouver, British Columbia V6E 4L2

RE: The tariff classification of microwavable pork crackling from Colombia.

Dear Mr.Rico:

In your letter, dated March 24, 2003, you requested a tariff classification ruling.

The merchandise, microwavable pork crackling, is described thus:

Planet Pop® brand “Cracklings – Traditional Flavor.” The ingredients are 99.3 percent pork pellets (of American origin) and 0.7 percent salt (of Colombian origin). The net weight is 50 grams per microwavable packet. Planet Pop® brand “Cracklings – Barbecue Flavor.” The ingredients are 94.6 percent pork pellets (USA), 5.0 percent barbecue flavoring (Switzerland), and 0.4 percent salt (Colombia). The net weight is 50 grams per microwavable packet. Planet Pop® brand “Cracklings – Hot Chili Flavor.” The ingredients are 94.0 percent pork pellets (USA), 5.0 percent hot chili flavoring ((USA), and 1.0 percent barbecue flavoring (Switzerland). The net weight is 50 grams per microwavable packet.

In your letter, you state that the raw material for this product is purchased from a USDA approved plant in the United States. The U.S. plant processes the raw pork skins by cooking them in pork fat for about 3½ hours at a temperature of at least 250 degrees, until the product is dehydrated (partially) and smoked. Then, most of the oil left in the skin is rendered out and the skin is cut into pieces and mixed with salt (about 6.5 percent salt, net weight), forming a hard-cooked pork skin chip, or crackling. The product is then shipped to Colombia, along with paper bags designed for microwave use. In Colombia the pellets are mixed with additional salt and/or other flavoring in a paddle-type, stainless steel blender for 2-3 minutes. Fifty gram portions are packed and sealed in each paper bag. The packages pass through a flow pack machine where they are overwrapped and then placed in 24-pack trays. Each 24-pack tray is wrapped by thermoplastic covering. Finally, 4 of these trays are packed in a cardboard shipping box.

You state in your letter that you feel these products should fall in subheading 2301.10.0000, HTSUS, since that subheading provides for greaves (cracklings). We disagree. The “General” Explanatory Notes to heading 23.01, Harmonized Tariff Schedule (HTS), note, on page 196, that greaves are

“the membraneous tissues remaining after pig or other animal fats have been rendered. They are used mainly in the preparation of animal foods (e.g., dog biscuits), but they remain in the heading even if suitable for human consumption.”

Heading 23.01 covers the greaves produced by fat rendering as a residue. The instant microwave pork rinds are not a simple residue, but a preparation made from the rendered pork skin, a cooked product, by the addition of seasoning and flavors. For classification purposes, these pork rinds are more specifically described as a prepared pork offal.

The applicable subheading for Planet Pop® brand “Cracklings – Traditional Flavor,” Planet Pop® brand “Cracklings – Barbecue Flavor” and Planet Pop® brand “Cracklings – Hot Chili Flavor” will be 1602.49.1000, HTS, which provides for other prepared or preserved meat, meat offal or blood, of swine, other, including mixtures, offal. The rate of duty will be 3.2 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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