CLA-2-16:S:N:N1:229
Ms. Loraine K. Feith, Regulatory Officer
New Zealand Trade Development Board
New Zealand Embassy
37 Observatory Circle
Washington, D.C. 20008
RE: The tariff classification of VENISON JERKY from New Zealand.
Dear Ms. Feith:
In your letter dated November 28, 1990, you requested a
tariff classification ruling on behalf of Broadleaf Venison Ltd.
of New Zealand.
VENISON JERKY consists of one quarter ounce strips
approximately centimeters wide (about 1 inch), 16 centimeters
long (about 6 inches), and 3 millimeters thick (about one-eighth
inch). This product is processed from farm raised venison which
is first ground and then marinated in a Tamari-based mixture.
The marinade consists of Tamari soy sauce (made from water, soy
beans and sea salt), red wine, malt vinegar, turbinado sugar,
onion flakes, ground mustard seed, garlic flakes, ground ginger,
juniper berries, bay leaves, sea salt, pepper, and onion powder.
After marinating, the ground venison is formed into strips and
slowly dried. After drying, the strips are packed in individual
labeled cellophane wrappers, and further packed into display
boxes of thirty-two pieces. These display boxes are then packed
six to a master carton. Finally, six master cartons are packed
into each shipping carton.
You state in your letter that you have been informally
advised that this product may be classifiable in subheading
0210.90.4000, Harmonized Tariff Schedule of the United States
(HTS), under the provision for Meat and edible offal, salted, in
brine, dried or smoked; edible flours and meals of meat or meat
offal. We would disagree with this classification. The
"General" Notes on page 123 of the Explanatory notes to Chapter
16, state, in part, that "[t]his Chapter covers prepared
foodstuffs obtained by processing meat, meat offal (e.g., feet,
skins, hearts, tongues, livers, guts, stomachs), blood, fish
(including skins thereof), crustaceans, molluscs or other aquatic
invertebrates.. The Chapter covers such products which have been
prepared or preserved by processes not provided for in Chapter 2
or 3, for example, products which have been:
(1) ...
(2) ...
(3) Prepared or preserved in the form of extracts, juices or
marinades, prepared from fish eggs, as caviar or caviar
substitutes, merely covered with batter or bread
crumbs, truffled, seasoned (e.g., with both pepper and
salt), etc.".
(Boldface supplied.)
"The American College Dictionary", edited by C.L. Barnhart,
Editor in Chief, (Copyright: 1970, by Random House, Inc.)
defines the word season as a transitive verb meaning, inter alia,
"[t]o heighten or improve the flavor of (food) by adding
condiments, spices, herbs, or the like." In our opinion, the
seasoning of the ground venison in the marinade creates a product
which has been processed beyond those levels of processing
permitted by the headings of Chapters 2 and 3. Accordingly,
classification of this product in Chapter 2 would be precluded.
The applicable subheading for this VENISON JERKY will be
1602.90.9080, Harmonized Tariff Schedule of the United States
(HTS), which provides for Other prepared or preserved meat, meat
offal or blood:...Other, including preparations of blood of any
animal:...Other...Other. The rate of duty will be 10 percent ad
valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport