CLA-2-16:R:N2:231 814437

Mr. Oswaldo Yeng
4354 Smart Street, Apt. 2
Flushing, NY 11355

RE: The tariff classification of bovine offal and a prepared vegetable product from Peru. Dear Mr. Yeng:

In your letter, which is undated and received by this office on September 7, 1995, you requested a tariff classification ruling. The merchandise consists of the following four products:

1. Ollucus with sheep's meat. The ingredients are ollucus (220 mg), onions (75 mg), charqui (20 mg), dry sheep's meat (10 mg), vegetable oil (10 mg), salt (5 mg), panca pepper (3 mg), monosodium glutamate (1 mg), comino (1 mg), garlic (1 mg), oregano (1 mg), pepper (1 mg), annatto, and water. The net weight is 15 ounces.

2. Beef's lungs. The ingredients are beef's lungs (155 mg), potatoes (80 mg), vegetable oil (10 mg), salt (5 mg), panca pepper (3 mg), garlic (2 mg), monosodium glutamate (1 mg), comino (1 mg), mint (1 mg), oregano (1 mg), pepper (1 mg), annatto, and water. The net weight is 15 ounces.

3. Tripe stew prepared in turmeric sauce. The ingredients are tripe (155 mg), onions (85 mg), potatoes (75 mg), vegetable oil (10 mg), carrots (5 mg), peas (5 mg), salt (5 mg), garlic (2 mg), monosodium glutamate (1 mg), comino (1 mg), mint (1 mg), pepper (1 mg), oregano (1 mg), turmeric, and water. The net weight is 15 ounces.

4. Beef's feet in peanut sauce. The ingredients are beef's feet (155 mg), potatoes (80 mg), onions (75 mg), peanuts (15 mg), vegetable oil (10 mg), salt (5 mg), panca pepper (4 mg), garlic (3 mg), monosodium glutamte (1 mg), comino (1 mg), pepper (1 mg), annatto, and water. The net weight is 15 ounces. The applicable subheading for the beef's lungs, tripe stew prepared in turmeric sauce, and beef's feet in peanut sauce, will be 1602.50.0500, Harmonized Tariff Schedule of the United States (HTS), which provides for other prepared or preserved meat, meat offal or blood, of bovine animals, offal. The rate of duty will be 4.6 percent ad valorem.

The applicable subheading for the ollucus with sheep's meat will be 2008.99.9090, HTS, which provides for fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included, other, including mixtures other than those of subheading 2008.19, other, other, other, other. The rate of duty will be 6.8 percent ad valorem. Articles classifiable under subheadings 1602.50.0500 or 2008.99.9090, HTS, which are products of Peru, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations, if the GSP is renewed.

Articles classifiable under subheadings 1602.50.0500 or 2008.99.9090, HTS, which are products of Peru, are entitled to duty freee treatment under the Andean Trade Preference Act upon compliance with all applicable regulations.

Additonal requirements may be imposed on these products by the United States Department of Agriculture. You may contact the USDA at:

United States Department of Agriculture Animal and Plant Health Inspection Service 1201 Corbin Street Elizabeth, NJ 07201

This ruling is being issued under the provisions of Section 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 Ralph Conte at (212) 466-5759.


Sincerely,

Roger J. Silvestri
Director
National Commodity
Specialist Division