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NY 884875




April 26, 1993

CLA-2-16:S:N:N7:229-884875

CATEGORY: CLASSIFICATION

TARIFF NO.: 1602.39.0040; 1602.41.2020; 1602.42.2020; 1602.49.2000; 1602.50.2020

Mr. Allan B. Idelson, Manager
Remarketing and Trading
ARI (Atwood Richards Inc.)
99 Park Avenue
New York, NY 10016

RE: The tariff classification of "Tam-food" brand canned MEAT PRODUCTS from Belgium.

Dear Mr. Idelson:

In your letter dated April 6, 1993, you requested a tariff classification ruling.

The product in question are described as "Tam-food" brand PORK LUNCHEON MEAT, BEEF LUNCHEON MEAT, BEEF MEAT with natural juices, HAMS and SHOULDERS, LIVERPASTE, CHOPPED PORK and CHICKEN LUNCHEON MEAT. In the following product descriptions, all ingredients are listed in their order of predominance by weight in the product. Further, all products are made from boneless meat. The finished tins have been sterilized in shelf-stable containers, requiring no refrigeration.

The PORK LUNCHEON MEAT contains pork, water, starch, salt, spices, phosphates E450 and sodium nitrite E250. The BEEF LUNCHEON MEAT contains, in order of precedence by weight in the product, beef, chicken, water, starch, soya protein, salt, spices, phosphates and sodium nitrite. This product will be imported in tins of 200 grams (about 7 ounces), net, packed 48 tins per carton, in tins of 340 grams (about 12 ounces), net, packed 24 tins per carton, and in tins of 454 grams (about 16 ounces), net, packed 12 tins per carton. The BEEF MEAT with natural juices contains 80 percent by weight of beef, water, salt, nitrite, sugar, spices, stabilizer and gelatine. This product will be imported in tins of 200 grams (about 7 ounces), net, packed 48 tins per carton), and in tins of 340 grams (about 12 ounces), net, packed 24 tins per carton. Pork HAMS and SHOULDERS in pear-shaped tins consist of pork meat, water, salt, sugar, sodium polyphosphates, sodium ascorbate, sodium nitrite, gelatine and flavor enhancer. These hams and shoulders will be imported in tins of 454 grams (about 16 ounces), net, packed twelve tins per carton. LIVERPASTE contains, in order of precedence by weight, pork meat, pork liver, water, salt, starch, spices, onion, sodium nitrite, stabilizer and flavor enhancer. A sample of this product consisted of a homogenous paste with no recognizable vegetables, and does not have the character of a preparation of meat with vegetables. This product will be imported in tins of 56 grams (about 2 ounces), net, packed 72 tins per carton, in tins of 165 grams (about 5.9 ounces), net, packed 24 tins per carton, and in tins of 200 grams (about 7 ounces), net, packed 24 tins per carton. The CHOPPED PORK consists of pork meat, water, starch, salt, milk protein, spices, polyphosphates, antioxidant, flavor enhancer and preservative. This product will be imported in tins of 200 grams (about 7 ounces), net, packed 48 tins per carton, and in tins of 340 grams (about 12 ounces), net, packed 24 tins per carton. The CHICKEN LUNCHEON MEAT contains chicken meat, chicken fat, water, starch, salt E250, soya protein, emulsifier, spices, sugar, onion, vegetables and flavor enhancer. A sample examination indicates that this product consists of a meat paste emulsion, in which all the ingredients have been ground. The product does not have the character of meat prepared with vegetables. This product will be imported in tins of 200 grams (about 7 ounces), net, packed 48 tins per carton, in tins of 340 grams (about 12 ounces), net, packed 24 tins per carton, and in tins of 454 grams (about 16 ounces), net, packed 12 tins per carton.

The applicable subheading for the PORK LUNCHEON MEAT, LIVERPASTE and CHOPPED PORK will be 1602.49.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other prepared or preserved meat, meat offal or blood: ...Of swine:...Other, including mixtures:...Other:...Not containing cereals or vegetables:...Boned and cooked and packed in airtight containers. The rate of duty will be 6.6 cents per kilogram.

The applicable subheading for BEEF LUNCHEON MEAT and BEEF MEAT with natural juices will be 1602.50.2020, 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 vegeta- bles: ...Other:...In airtight containers:...Other...In containers holding less than 1 kg. The rate of duty will be 3 percent ad valorem.

The applicable subheading for PORK HAMS will be 1602.41.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for Other prepared or preserved meat, meat offal or blood:...Of swine:...Hams and cuts thereof: ...Other:...Boned and cooked and packed in airtight containers...In containers holding less than 1 kg. The rate of duty will be 6.6 cents per kilogram.

The applicable subheading for PORK SHOULDERS will be 1602.42.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for Other prepared or preserved meat, meat offal, or blood:...Of swine:... Shoulders and cuts thereof:...Boned and cooked and packed in airtight containers...In containers holding less than 1 kg. The rate of duty will be 6.6 cents per kilogram.

The applicable subheading for the CHICKEN LUNCHEON MEAT will be 1602.39.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for Other prepared or preserved meat, meat offal or blood:...Of poultry of heading 0105:...Other...Other. The duty rate will be 10 percent ad valorem.

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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