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NY E86336




October 26, 1999

CLA-2-02:RR:NC:2:231 E86336

CATEGORY: CLASSIFICATION

TARIFF NO.: 0204.42.2090; 0204.43.2000

Mr. David Barkley
Pilot Brands
P.O. Box 3535
Lake Tahoe, NV 89449

RE: The tariff classification of frozen lamb cuts from Australia and New Zealand.

Dear Mr. Barkley:

In your letter, dated August 18, 1999, you requested a classification ruling.

Your inquiry concerns the classification of three lamb cuts, namely, lamb shanks, flaps and racks. These cuts will be layer-packed in poly-lined cartons and each layer will be sprinkled, over and under, with 1 to 2 percent by weight of seasoning mix. The seasoning mix will consist of 75 percent table salt, 15 percent ground pepper and 10 percent granulated garlic. After packing, the lamb cuts will be chilled, then flash frozen for export to the United States.

In our opinion, the quantity of seasoning mix applied to these products is insufficient to render them “seasoned” lamb for tariff purposes. Accordingly, these lamb cuts would be classifiable in chapter 2, HTS.

Frozen lamb shanks and lamb racks, with 1 to 2 percent added seasoning (salt, pepper and granulated garlic), are classifiable in subheading 0204.42.2090, HTSUS, under the provision for Meat of sheep or goats, fresh, chilled or frozen:Other meat of sheep, frozen:Other cuts with bone in:LambOther.

Frozen lamb flaps, if a boneless cut, are classifiable in subheading 0204.43.2000, HTSUS, under the provision for Meat of sheep or goats, fresh, chilled or frozen:Other meat of sheep, frozen:Boneless:Lamb.

Importations of lamb from certain countries, classified in subheading 0204.42.20 or 0204.43.20, HTSUS, are subject to tariff rate quota in chapter 99, HTSUS, as follows. If entered during the period July 21, 1999 through July 21 2000 inclusive, and of Australian origin, this lamb will be subject to the tariff rate quota in subheading 9903.02.01, for quantities not in excess of 17,139,582 kilograms. The general rate of duty under that subheading is 9 percent ad valorem. If entered during this period, and in excess of the tariff rate quota quantity, this lamb will be subject to the over-quota rate in subheading 9903.02.02, HTSUS, dutiable at the rate of 40 percent ad valorem.

If of New Zealand origin, and entered during this period, this lamb will be subject to tariff rate quota in subheading 9903.02.02, HTSUS, for quantities not in excess of 14,481,603 kilograms. The rate of duty will be 9 percent ad valorem. If entered during this period, and in excess of the tariff rate quota quantity, this lamb will be subject to the over-quota rate in subheading 9903.02.02, HTSUS, dutiable at the rate of 40 percent ad valorem.

This ruling is being issued under the provisions of Part 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 Thomas Brady at 212-637-7064.

Sincerely,

Robert B. Swierupski
Director,

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