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NY L85639




June 22, 2005

CLA-2-16:RR:NC:2:231 L85639

CATEGORY: CLASSIFICATION

TARIFF NO.: 1602.31.0040; 1602.49.4000; 1602.50.9040; 1604.20.0510; 1605.90.6060

Ms. Nora Shek
Centennial Foods
4043 Brandon St., S.E.
Calgary, Alberta T2G 4A7
Canada

RE: The tariff classification of meat and seafood products from Canada

Dear Ms. Shek:

In your letter dated June 14, 2005, you requested a tariff classification ruling.

The goods in question are listed as:

Code Number Product Description

72793 Salmon Wellington with spinach
73150 Scallop on skewers wrapped in bacon 51716 Cooked Turkey Meatballs
51714 Cooked Meatloaf with Sauce
51715 Cooked Pork Ribbettes, rib shaped patties with BBQ sauce

Salmon Wellington with Spinach is said to consist of fresh or frozen North American salmon (over 20 percent by weight), prepared with spinach and other ingredients, such as milk, eggs, cream of mushroom soup, onion, lemon pepper, lemon juice, modified corn starch and garlic powder. The salmon is combined with the spinach and other ingredients, then wrapped in a puff pastry. Each finished pastry is wrapped and quick-frozen, then packaged for storage and sale.

Scallop on skewers, wrapped in bacon, is said to consist of individual scallops, each wrapped in one slice of bacon, 4 bacon-wrapped scallops per skewer. Five finished skewers are placed on a tray. The trays, in individual plastic bags, are then packed into retail boxes and stored frozen. In the scallop/bacon combination, the weight of the scallop exceeds the weight of the bacon slice.

Cooked turkey meatballs are said to consist, predominantly, of turkey meat, with other ingredients, such as water, a binder, dextrose, soya flour and potassium lactate. The turkey meat will be ground, combined with the non-meat ingredients, formed into balls and then cooked. The cooked meatballs are individually quick-frozen, then bagged, placed in retail boxes that are then packed into master cartons and stored frozen.

Cooked Meatloaf with sauce is said to consist, predominantly, of ground beef combined with other ingredients, including water, binder, egg, spices, potassium lactate and sauce. The meat will be ground, mixed with water and the dry ingredients, then formed into slices and cooked. After cooking, the slices are cooled, then individually quick-frozen and placed in a plastic tray, at which point the sauce is applied to the top of the slices. The trays are shrink-wrapped and packed in retail boxes, which are subsequently packed into master cartons for storage under frozen conditions.

Cooked Pork Ribbettes with barbecue sauce are said to consist, predominantly, of pork, with added water, soy flour, seasoning, and sauce. The product is made from pork that is mixed with the other non-meat ingredients, then ground and formed into ribbette-shaped patties. Sauce is applied to the patties, after cooking and the product is individually quick-frozen and packed into plastic bags. Each bag is placed in a retail box, which is packed into a master carton. The product is stored frozen.

The applicable subheading for the Salmon Wellington with Spinach will be 1604.20.0510, Harmonized Tariff Schedule of the United States (HTS), which provides for prepared or preserved fish; other prepared or preserved fish, products containing meat of crustaceans, molluscs or other aquatic invertebrates; prepared meals, prepared meals. The rate of duty will be 10 percent ad valorem.

The applicable subheading for the Scallop and Bacon Skewers will be 1605.90.6060, Harmonized Tariff Schedule of the United States (HTS), which provides for crustaceans, molluscs and other aquatic invertebrates, prepared or preserved, other, other, other, other. The rate of duty will be Free.

The applicable subheading for the Cooked Turkey Meatballs will be 1602.31.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for other prepared or preserved meat, meat offal or blood, of poultry of heading 0105, of turkeys, other. The rate of duty will be 6.4 percent of the value

The applicable subheading for Cooked Meatloaf with sauce 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 rate of duty will be 2.5 percent ad valorem.

The applicable subheading for Cooked Pork Ribbettes with BBQ sauce will be 1602.49.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other prepared or preserved meat, meat offal or blood: of swine, other, including mixtures, other, not containing cereals or vegetables, other. The rate of duty will be 1.4 cents per kilogram.

This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.

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 P. Brady at 646-733-3030.

Sincerely,

Robert B. Swierupski
Director,

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