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NY 892280




December 27, 1993

CLA-2-16:S:N:N7:229-892280

CATEGORY: CLASSIFICATION

TARIFF NO.: 1602.50.6000

Mr. Lloyd Arshinoff
Uni-Viande Inc.
505, Boul Industriel
Saint-Jean-Sur-Richelieu, Quebec J3B 7Z3
Canada

RE: The tariff classification of fresh or chilled beef brisket, seasoned with 0.75 percent salt and 1.50 percent dehydrated onion flakes.

Dear Mr. Arshinoff:

In your letter dated November 1, 1993, you requested a tariff classification ruling.

The product in question is described as beef brisket of New Zealand origin. In Canada, the briskets will first be defrosted, then trimmed to your customer's specifications and batched in lots of 1,000 pounds. For each 1,000 pounds, you will prepare a mixture of 7.5 pounds of salt (0.75 percent) and 15 pounds of dehydrated onion flakes (1.5 percent). This mixture will be both hand rubbed onto the meat and sprinkled between layers in the combo. The liquid runoff from the defrosted product will also help to liquify the salt and help it penetrate the meat during shipment, as well as rehydrating the onion and letting its flavor seep into the briskets. You state in your submission that these briskets will be shipped under refrigeration (not frozen) for a day and a half trip to your customer's premises and that, because of your customer's material rotation, the product will be exposed to this spice mixture up to one week before further processing. After importation, the product will be further seasoned and processed into a cooked beef preparation.

The applicable subheading for these seasoned briskets will be 1602.50.6000, 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. The duty rate will be 4 percent ad valorem.

Goods classifiable under subheading 1602.50.6000, HTS, which have originated in the territory of Canada, will be entitled to a FREE rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. Eligibility for preferential duty treatment under the United States-Canada FTA, in cases where goods classified in Chapter 16 contain non-originating materials, is conferred by a change from one chapter to another [General Note 3(c)(vii)(R)(4)(aa), General Notes to the Harmonized Tariff Schedule of the United States, Annotated]. In the instant case, non- qualifying frozen, boneless beef, a product of Chapter 2 when imported into Canada and, there, processed into seasoned beef of Chapter 16, has undergone a change in classification from one chapter to another and would be considered qualifying goods. Effective January 1, 1994, with the im,plementation of the North American Free Trade Agreement (NAFTA), preferential treatment for goods under the FTA will be discontinued.

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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