United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1998 NY Rulings > NY C87378 - NY C87458 > NY C87430

Previous Ruling Next Ruling
NY C87430




May 14, 1998

CLA-2-16:RR:NC:2:231 C87430

CATEGORY: CLASSIFICATION

TARIFF NO.: 1602.50.2040

Mr. James Kelly
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia. PA 19153

RE: The tariff classification of cooked, frozen beef from Argentina.

Dear Mr. Kelly:

In your letter, dated April 28, 1998, you have requested a tariff classification ruling on behalf of your client, The Campbell Soup Company, Camden, NJ.

The merchandise, which is called, "Dinner Beef," is comprised of boneless, cooked, frozen beef, water, and a binder product containing beef, water, modified food starch, salt, and sodium phosphate.

During the manufacturing process, beef and other ingredients are placed in a precut, nylon tube that has been heat sealed at one end. The tubed beef is cooked in hot water and then it is cooled in cold water. After cooling, the tubes are compacted, and the open end is twisted and heat sealed. Then the sealed, tubed beef is frozen in a blast freezer. Each package of cooked, frozen beef weighs 6 kilograms.

Each "Dinner Beef" container is produced from a length of tubing made from nylon, coextruded film. The film is comprised of an external layer of Polyamide 6, 40-60 microns thick, and an internal layer of Polyamide 12, 40 microns thick. The total thickness of the film is 90 microns. The film is cut into 33-37 inch lengths, each 7 inches in diameter.

To make the beef container, the precut tubes are twisted and folded over tightly at one end, and then wrapped fused using a sealing machine. After the tube has been stuffed with meat, and the package has been cooked and cooled, the tube is compacted, and the open end is twisted, folded, and fused on a sealing machine. The package is immediately frozen in a blast freezer.

The applicable subheading for "Dinner Beef" (boneless, cooked, frozen beef, water, and binder product that will be imported in sealed, nylon tubes) will be 1602.50.2040, 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, other, other. The rate of duty will be 1.9 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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,

Robert B. Swierupski
Director

Previous Ruling Next Ruling

See also: