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NY J81312





March 4, 2003

CLA-2-16:RR:NC:2:231 J81312

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 prepared frozen beef patties from Canada.

Dear Ms. Knight:

In your letter, dated February 18, 2003, you requested a tariff classification ruling.

The merchandise is comprised of “Beef Patties with Mozzarella Cheese and Bacon,” product code 55204. The patties are frozen and packed as 4 ounce, net weight pieces – 1 pound per retail box – 12 boxes per master case; 12 pound master case. These patties are said to consist of beef (72.89%), bacon bits (3.00%), water (9.35%), processed mozzarella cheese (12.00%), and seasoning (2.76%). The processed mozzarella cheese and seasoning are of Canadian origin. The bacon bits are of United States 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).

The applicable subheading for both Formula #1 and Formula #2 of “Beef Patties with Mozzarella Cheese and Bacon” 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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