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HQ 087864


December 7, 1990

CLA-2 CO:R:C:G 087864 RFC

CATEGORY: CLASSIFICATION

TARIFF NO.: 1602.50.2020

Ms. Cecilia Castellanos
Executive Vice President
Withrow, Zerwekh & Co.
1241 Watson Center Road
Carson, CA 90745

RE: Prepared or preserved meat product

Dear Ms. Castellanos:

This ruling letter is in response to your request of August 1, 1990, on behalf of your client Sampco, concerning the tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of a prepared or preserved meat product. The product is made in Argentina.

FACTS:

The product consists of boiled pieces of beef and gravy that are packaged in air tight containers that weight 12 ounces (340 grams). The beef, which comprises 52.9 % of the product by weight, is from half carcasses which have been deboned and trimmed. The gravy consists of water (83.48 %), tomato extract (4 %), wheat flour (4 %), peeled ground onion (3.7 %), salt (2.6 %), corn starch (1.5 %), monosodium glutamate (0.5 %), caramel coloring (0.13 %), and ground white pepper (0.09 %). The product is intended for human consumption.

ISSUE:

What is the proper classification of a prepared or preserved meat product packaged in air tight containers weighing 12 ounces (340 grams) and consisting of boiled pieces of beef and gravy containing over 80 percent of water and small amounts of tomato extract, wheat flour, peeled ground onion, salt, corn starch, monosodium glutamate, caramel coloring, and ground white pepper?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is governed by the General Rules of Interpretation (GRIs). GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes and, unless otherwise required, then according to the remaining GRIs, taken in order. GRI 6 prescribes that, for legal purposes, GRI 1 to 5 shall govern, mutatis mutandis, classification at subheading levels within the same heading.

A review of the chapters in the HTSUSA reveals that the instant goods may be potentially classified in chapter 16. This chapter covers, among other things, preparations of meat. Guidance concerning the coverage of this chapter can be found in the Explanatory Notes to chapter 16: "[Chapter 16] covers prepared foodstuffs obtained by processing meat...[and covers]...products which have been...[b]oiled, steamed, grilled, fried, roasted or otherwise cooked...."

In chapter 16, the goods may be potentially classified in heading 1602. This heading provides for, among other things, "other prepared or preserved meat." Guidance concerning what constitutes "other prepared or preserved meat" for purposes of classification under heading 1602 can be found in the Explanatory Notes to this heading: "[Heading 1602] covers all prepared or preserved meat...of the kind falling in this [c]hapter, except sausages and similar products..., meat extract and meat juices..., [and includes]...[m]eat...which has been boiled...or otherwise cooked."

Within heading 1602, subheading 1602.50.2020 provides for prepared or preserved meat of bovine animals that is non-offal, not containing cereals or vegetables, other than cured or pickled, other than corned beef, and in airtight containers less than 1 kilogram. The instant product meets this article description on all points with the possible exception of the requirement that the product "not contain cereals or vegetables." The cereal and vegetable ingredients found in the instant product (i.e., tomato extract, wheat flour, onion, corn starch and white pepper), however, are used in the gravy for flavoring and are found in such small amounts that their percentage of the total composition of the product can only be considered de minimis or of no consequence. As such, the use and small amount of these cereal and vegetable ingredients are clearly not within the contemplation or scope of the above-discussed requirement that the product "not contain cereals and vegetables" for purposes of classification under subheading 1602.50.2020. Accordingly, the instant product is properly classified under this subheading.

HOLDING:

The above-described product is properly classified under subheading 1602.50.2020, HTSUSA, which provides for, among other things, other prepared or preserved meat, of bovine animals, other, not containing cereals or vegetables, other, in airtight containers, other, in containers holding less than 1 kilogram. The general rate of duty for goods classified under this subheading is 3 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division

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