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NY 883509




March 16, 1993

CLA-2-02:S:N:N7:229-883509

CATEGORY: CLASSIFICATION

TARIFF NO.: 0202.30.4000

Ms. Pat Flynn
Tower Group International, Inc.
128 Dearborn Street
Buffalo, NY 14207-3198

RE: Classification of frozen pure BEEF HAMBURGER PATTIES from Canada.

Dear Ms. Flynn:

In your letter dated March 10, 1993, you requested a tariff classification ruling, on behalf of Muller's Meats Ltd. of Niagara Falls in Ontario, Canada.

The product in question is described as frozen pure BEEF HAMBURGER PATTIES. These patties will be bulk-packed loose (with no paper separators) in 36 pound boxes and are intended for ultimate distribution to hamburger restaurants in the United States. Your client believes that these patties are not "processed" within the meaning of that term, as defined in Additional U.S. Note 1(a) in Chapter 2 to the Harmonized Tariff Schedule of the United States (HTSUS), because the bulk-packed carton in which these patties will be imported is not a "retail consumer" package. We would disagree.

Additional U.S. Note 1(a) in Chapter 2, HTSUS, defines the term in question, as it applies in this chapter, as follows:

"The term "processed" covers meats which have been ground or comminuted, diced or cut into sizes for stew meat or similar uses, rolled and skew- ered, or specially processed into fancy cuts, special shapes, or other- wise made ready for particular uses by the retail consumer."

Additional U.S. Note 1(a) clearly focuses on the condition of the meat products themselves, rather than on the manner in which these products are packaged for export to the United States. Thus, the term "processed" is defined as "meats which have been...[processed in any of several ennumerated ways]." Specifically, Additional U.S. Note 1(a) includes, within the scope of the term "processed", meats which have been ground. The instant product, which consists entirely of ground beef formed into a patty-shape, is a form of ground meat. Accordingly, these hamburger patties are considered "processed" beef for tariff purposes.

The applicable subheading for these frozen pure BEEF HAMBURGER PATTIES will be 0202.30.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Meat of bovine animals, frozen:...Boneless:...Processed: ...Other. The duty rate will be 10 percent ad valorem.

Goods classifiable under subheading 0202.30.4000, HTSUS, which have originated in the territory of Canada, will be entitled to a 5 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) 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
New York Seaport

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