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NY J83679




April 23, 2003

CLA-2-16:RR:NC:2:231 J83679

CATEGORY: CLASSIFICATION

TARIFF NO.: 1602.50.9040

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

RE: The tariff classification of frozen, cooked meatballs from Canada.

Dear Ms. Knight:

In your letter, dated April 14, 2003, 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. Each item is described below.

“Cooked, Swedish Style Meatballs,” product code 51661; frozen; ½ ounce size – 2 pound retail box – 6 boxes per master case; 12 pound master case: This product is said to consist, by weight, of 69.86 percent meat (i.e., 49.86 percent beef and 20 percent pork), water (19.37 percent), breading (5.70 percent) and seasoning (5.07 percent). Both the breading and seasoning are of Canadian origin.

“Cooked, Italian Style Meatballs,” product code 51660; frozen; ½ ounce size – 2 pound retail box – 6 boxes per master case; 12 pound master case: This product is said to consist, by weight, of 68.00 percent beef, water (20.00 percent), and seasoned breadcrumbs (12.00 percent). The seasoning is of Canadian origin.

The applicable subheading for both the “Cooked, Swedish Style Meatballs” and the “Cooked, Italian Style Meatballs” will be 1602.50.9040, Harmonized Tariff Schedule of the United States (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.

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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