CLA-2-02:RR:NC:2:231 I88990
Ms. Pamela Knight
Centennial Foods
4043 Brandon Street S.E.
Calgary, Alberta T2G 4A7
Canada
RE: The tariff classification of frozen, cooked meatballs and frozen beef patties from Canada.
Dear Ms. Knight:
In your letter, dated November 27, 2002, you requested a tariff classification ruling.
The merchandise consists of seven 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. With the exception of item 3, “Sirloin Beef Patties,” the first formulation contains only Canadian meat. The second formulation incorporates frozen beef of foreign origin. Each item is described below.
“Cooked, Italian Style Meatballs,” product code 51653; 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 beef (69.74%), water (18.80%), seasoned bread crumbs (10.46%) and textured soy protein (1.00%). The seasoned bread crumbs are of Canadian origin; the textured soy protein is of U.S. origin.
The beef component in these meatballs will be either entirely of Canadian origin (designated Formula #1) or from a combination of Australian boneless beef and Canadian beef trim (Formula #2).
“Cooked, Swedish Style Meatballs,” product code 51654; 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% meat (i.e., beef and pork), water (19.37%), breading (5.70%) and seasoning (5.07%). Both the breading and seasoning are of Canadian origin.
The beef component in these Swedish Style Meatballs will be either entirely of Canadian origin (Formula #1), or will substitute some 20 percent Australian boneless beef for 20 percent Canadian frozen beef trim in the product (Formula #2).
“Sirloin Beef Patties,” product code 53579; 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, by weight, of beef (83.64%), water (13.76%) and seasoning ((2.60%). The seasoning is of Canadian origin.
The beef cuts used to make these patties will be either entirely of New Zealand origin (Formula #1) or of New Zealand and Australian origin (Formula #2).
4. “Gourmet Beef Patties,” product code 53586; 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, be weight,
of beef (83.64%), water(13.76%) and seasonings(2.60%). The seasoning is of Canadian origin.
The beef component in this product will be either entirely of Canadian origin (Formula #1) or a
from a combination of Australian boneless beef and Canadian beef trim (Formula #2).
5. “Homestyle Beef and Onion Patties,” product code 53610; frozen; 5 ounces – 8 pieces per retail box – 8 retail boxes per master case; 20 pound master case: This product is said to consist, by
weight, of beef (77.79%), water (12.80%), seasoning (2.41%) and dried onions (7.00%). The
seasoning and onions are of Canadian origin.
The beef component in this product will be either entirely of Canadian origin (Formula #1) or
from a combination of Australian boneless beef and Canadian beef trim(Formula #2).
6. “Beef Patties with Cheddar Cheese and Bacon Bits,” product code 53612; 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, by weight, of beef (72.77%), water (11.97%), ground Cheddar cheese (10.00%) and bacon bits (3.00%). The Cheddar cheese is of Canadian origin. The bacon bits are of U.S. origin.
The beef component in this product will be either entirely of Canadian origin (Formula #1) or
from a combination of Australian boneless beef and Canadian beef trim (Formula #2).
7. “Beef Patties with Portabella Mushrooms, Cheddar Cheese, and Process Swiss Cheese Spread,” product code 53613; 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, by weight, of beef (69.48%), water (11.16%), seasoning (2.15%), ground Cheddar cheese (7.47%), ground Swiss cheese spread (3.21%), Portabella mushrooms (6.03%) and mushroom flavor (0.50%). The seasoning, Cheddar cheese, Swiss cheese spread and mushroom flavor are of Canadian origin. The Portabella mushrooms are of U.S. origin.
The beef component in this product will be either entirely of Canadian origin (Formula #1) or a combination of Australian boneless beef and Canadian beef trim (Formula #2).
The applicable subheading for both Formula #1 and Formula #2 of the “Cooked Italian Style Meatballs,” the “Cooked, Swedish Style Meatballs,” “Homestyle Beef and Onion Patties,” and “Beef Patties with Portabella Mushrooms, Cheddar Cheese, and Process Swiss Cheese Spread,” 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.
The applicable subheading for both Formula #1 and Formula #2 of “Sirloin Beef Patties” and Formula #2 of “Gourmet Beef Patties” will be 0202.30.8000, HTS, with duty at the rate of 26.4 percent ad valorem. Goods classifiable in subheading 0202.30.8000, HTS, may be subject to additional safeguard duties based on their value, as described in subheadings 9904.02.01 – 9904.02.37, HTS.
The applicable subheading for Formula #1, “Gourmet Beef Patties,” will be 0202.30.3000, HTS, which provides for meat of bovine animals, frozen, boneless, described in additional U.S. note 3 to chapter 2 and entered pursuant to its provisions, processed, other. The general rate of duty will be 10 percent ad valorem.
The applicable subheading for both Formula #1 and Formula #2 of “Beef Patties with Cheddar Cheese and Bacon” will be 1602.50.6000, 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
National Commodity
Specialist Division