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NY 879049




November 9, 1992

CLA-2-16:S:N:N229:879049

CATEGORY: CLASSIFICATION

TARIFF NO.: 1602.50.1020, 1602.50.9040

Mr. Adam H. Horowitz, Vice President
The Tupman Thurlow Company, Inc.
Avon Park South
40 Tower Lane
Avon, CT 06001

RE: The tariff classification of canned CORNED BEEF with vegetables or spices from Brazil.

Dear Mr. Horowitz:

In your letter dated October 2, 1992, you requested a tariff classification ruling.

The products in question are described as canned CORNED BEEF in twelve ounce cans flavored with vegetables or spices,--namely, corned beef flavored with onions, with peppers, with chili or with curry. Canned CORNED BEEF with onions consists, by weight, of cooked beef, with fresh chopped onions (7.5 percent) and lesser amounts of cooked tendons, raw beef, water, salt, sugar and sodium nitrite. Canned CORNED BEEF with peppers consists of cooked beef, fresh chopped peppers (7.5 percent), with lesser amounts of cooked tendons, raw beef, water, salt, sugar and sodium nitrite. Canned CORNED BEEF with chili consists, by weight, of cooked beef, chili spices (3 percent), with cooked tendons, raw beef, water, salt, sugar and sodium nitrite. Canned CORNED BEEF with curry consists, by weight, of cooked beef, curry spices (3 percent), cooked tendons, raw beef water, salt, sugar and sodium nitrite.

The applicable subheading for canned CORNED BEEF with chili and canned CORNED BEER with curry, both in 12 ounce cans, 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 7.5 percent ad valorem.

Corned beef which is classified in subheading 1602.5010, HTS, will be free of duty, if entered or withdrawn from warehouse for consumption on or before December 31, 1992, in accordance with the temporary duty reduction in subheading 9902.16.02.

The applicable subheading for canned CORNED BEEF with 7.5 percent mixed peppers and canned CORNED BEEF with 7.5 percent onions, both in 12 ounce cans, 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 rate of duty will be 10 percent ad valorem.

Articles classifiable under subheadings 1602.50.1020 and 1602.50.9040, HTS, which are products of Brazil are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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.

Sincerely,

Jean F. Maguire
Area Director

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