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NY 897030

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April 29, 1994

CLA-2-02:S:N:N7:231 897030

CATEGORY: CLASSIFICATION

TARIFF NO.: 0202.30.4000

Mr. Harvey Dietrich
Lucerne Foods Ltd.
56th Avenue S.E.
Calgary, Alberta T2C 2C3
Canada

RE: The tariff classification of beef patties from Canada.

Dear Mr. Dietrich:

In your letter dated April 12, 1994 you requested a tariff classification ruling.

The product in question will be produced from beef cattle slaughtered in various countries,--namely, in Australia, New Zealand or Canada. From countries other than Canada, this meat would be imported in the form of frozen boneless beef.

When processed in Canada, the beef would be coarse ground, mixed with the 5% water, 3.00% bread crumbs, 0.67% modified starch, flavoring: 0.4991% mustard powder, 0.0068% oleoresin pepper, 0.0009% oleoresin celery, 0.4991% salt, 0.1545% onion powder, 0.1497% hydrolyzed soy protein and 0.0159% oleoresin paprika, fine ground and formed into patties. After processing, the meat will be frozen.

The applicable subheading for these frozen beef patties with 5% water, 3.00% bread crumbs, 0.67% modified starch, flavoring: 0.4991% mustard powder, 0.0068% oleoresin pepper, 0.0009% oleoresin celery, 0.4991% salt, 0.1545% onion powder, 0.1497% hydrolyzed soy protein and 0.0159% oleoresin paprika will be 0202.30.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for Meat of bovine animals, frozen:...Boneless:... Processed:...Other. The general rate of duty will be 10 percent ad valorem.

Finally, meat which has been processed as described above remains a product of that country in which the animal was slaughtered. Accordingly, beef imported into Canada from other countries, and there processed as described above, may be subject to an absolute quota under the provisions of Public Law 88-482, as amended. Frozen beef from Australia and New Zealand, which is classified in heading 02.02, HTS, may only be entered into the United States--effective April 8, 1993 to the end of the calendar year--,if imported as a direct shipment destined to the United States on an original through bill of lading from Australia or New Zealand, pursuant to Section 204 of the Agriculture Act of 1956, as amended, (7 USC 1854) and Executive Order 11539, as amended.

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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