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NY I89286




December 19, 2002

CLA-2-16:RR:NC:2:231 I89286

CATEGORY: CLASSIFICATION

TARIFF NO.: 1602.50.6000

Ms. Pamela Knight
Centennial Foods
4043 Brandon Street S.E.
Calgary, Alberta T2G 4A7
Canada

RE: The tariff classification of frozen beef patties from Canada.

Dear Ms. Knight:

In your letter, dated December 11, 2002, you requested a tariff classification ruling.

The merchandise consists of two items. The formula for each item includes, on a percent by weight basis, a meat component and one or more non-meat ingredients. For the meat component in each item, two alternative formulations have been provided. One formulation uses only Canadian beef; the second incorporates frozen beef of foreign origin. Each item is described below.

“Barbecue Flavored Beef Patties,” product code 53611; frozen; 5.33 ounces – 8 pieces per retail box – 8 retail boxes per master case; 21.3 pound master case:

This product is said to consist, on a percent by weight basis, of beef (81.96%), water (9.60%), “Bullseye” BBQ sauce (6.00%) and seasoning (2.44%). The seasoning and BBQ sauce are of Canadian origin.

The beef component in these patties will be either entirely of Canadian origin (Formula #1) or from a combination of Australian boneless beef and Canadian beef trim (Formula #2).

“Beef Patties with Cheddar Cheese,” product code 53614; frozen; 5.33 ounces – 8 pieces per retail box – 8 retail boxes per master case; 21.3 pound master case:

This product is said to consist of beef (75.02%), water (12.34%), ground Cheddar cheese (10.31%) and seasoning (2.33%). The Cheddar cheese and seasoning are of Canadian origin.

The beef component in these patties will be either entirely of Canadian origin (Formula #1) or from a combination of Australian boneless beef and Canadian beef trim (Formula #2).

The applicable subheading for of the “Barbecue Flavored Beef Patties” and “Beef Patties with Cheddar Cheese,” both Formula #1 and Formula #2, will be 1602.50.6000, 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, other. The general rate of duty will be 1.8 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 Thomas Brady at (646) 733-3030.

Sincerely,

Robert B. Swierupski
Director

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