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NY 817803



June 18, 1995

CLA-2-16:RR:NC:FC:231 817803

CATEGORY: CLASSIFICATION

TARIFF NO.: 1602.50.1020; 1602.50.1040; 1602.50.9040

Mr. James Reynolds
John A. Steer Company
28 South Second Street
Philadelphia, PA 19106

RE: The tariff classification of canned corn beef from Argentina and Brazil.

Dear Mr. Reynolds:

In your letter, dated December 18, 1995, you have requested a tariff classification ruling on behalf of your client, Tupman Thurlow Company, Inc., Avon, CT.

The products are described thus:

1. canned corned beef in 12 ounce cans

2. canned corned beef with onions in 12 ounce cans

3. canned corned beef in deli pack 6 pound cans

4. canned roast beef with gravy in 12 ounce/340 gram cans

5. canned cubed beef in 6 pound cans

The applicable subheading for the canned corned beef 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 containerrs holding less than one kilogram. The rate of duty will be free.

The applicable subheading for the canned corned beef in deli pack 6 pound cans will be 1602.50.1040, 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, other. The rate of duty will be free.

The applicable subheading for the canned corned beef with onions in 12 ounce cans will be 1602.50.9040, 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 7.5 percent ad valorem.

Articles classifiable under subheading 1602.50.9040, HTS, which are products of Argentina or Brazil, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations, if the GSP is renewed.

In order to issue a ruling on the canned roast beef with gravy in 12 ounce/340 gram cans and the canned cubed beef in 6 pound cans, this office requires the following:

1. Submit a sample of the canned roast beef with gravy.

2. Describe how the canned roast beef with gravy is prepared and submit an ingredient breakdown.

3. Explain how the canned cubed beef is prepared and furnish an ingredient breakdown.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 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 Ralph Conte at (212) 466-5759.

Sincerely,

Roger J. Silvestri
Director

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