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NY I89589




January 21, 2003

CLA-2-16:RR:NC:2:231 I89589

CATEGORY: CLASSIFICATION

TARIFF NO.: 1602.50.6000; 1602.50.9040

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 26, 2002, you requested a tariff classification ruling.

The merchandise consists of three 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. The first formulation contains only Canadian meat. The second formulation incorporates frozen beef of foreign origin. Each item is described below.

“Beef Patties with Mozzarella Cheese and Bacon Flavor,” product code 53616; frozen; 4 ounce size – 1 pound retail box – 12 boxes per master case; 12 pound master case: This product is said to consist, by weight, of beef (73.17%), water (8.63%), processed mozzarella cheese (15.00%), and seasoning (3.20%). The processed mozzarella cheese and seasoning are of Canadian origin.

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

“Beef Patties with Swiss Cheese and Portabello Mushrooms,” product code 53617; frozen; 4 ounce size – 1 pound retail box – 12 boxes per master case; 12 pound master case: This product is said to consist, by weight, of beef (83.30%), processed Swiss cheese (5.35%), Portabello mushrooms (5.35%), and seasoning (6.00%). The processed Swiss cheese and seasoning are of Canadian origin. The Portabello mushrooms are of U.S. 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,” product code 53618; frozen; 5 ounce size – 2.5 pounds per retail box – 12 boxes per master case; 30 pound master case: This product is said to consist, by weight, of beef (87.01%), water (10.20%), and seasoning (2.79%). The seasoning, of Canadian origin, is said to consist of deheated mustard, salt, partially hydrogenated soybean oil, garlic powder and onion powder.

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 both Formula #1 and Formula #2 of “Beef Patties with Mozzarella Cheese and Bacon Flavor” 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.

The applicable subheading for both Formula #1 and Formula #2 of the “Beef Patties with Swiss Cheese and Portabello Mushrooms” will be 1602.50.9040, HTS, which provides for other prepared or preserved meat, meat offal or blood, of bovine animals, other, other, other. The general rate of duty will be 2.5 percent ad valorem.

With regard to the third item, “Beef Patties,” we will need additional information in order to issue a ruling. Specifically, please provide a component weight breakdown for the seasoning mix. Also, please advise what function the soybean oil serves in the seasoning mix.

When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to U.S. Customs, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section. If you have any questions regarding the above, contact National Import Specialist Thomas P. Brady at 646-733-3030.

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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