CLA-2-02:S:N:N1:229-864034
Mr. G. Layne Machado
Norman G. Jensen, Inc.
P.O. Box 1450
Blaine, WA 98230
RE: The tariff classification of fresh and frozen PORK JOWLS
from Canada.
Dear Mr. Machado:
In your letter dated May 8, 1991, received on June 7, 1991,
you requested a tariff classification ruling on behalf of
Gainers, Inc., of Edmonton, Alberta, Canada.
The product in question is described as PORK JOWLS, which
will be imported from Canada in a fresh or frozen condition. You
state that, after importation, these jowls will be used in the
manufacture of sausage.
The applicable subheading for PORK JOWLS will be 0203,
Harmonized Tariff Schedule of the United States (HTS), which
provides for meat of swine, fresh, chilled, or frozen. If
imported fresh, these PORK JOWLS will be classified in
subheading 0203.19.4090, HTS, as other fresh or chilled meat of
swine, not processed. The duty rate will be FREE. If imported
frozen, these PORK JOWLS will be classified in subheading
0203.29.4000, HTS, as other frozen meat of swine, not processed.
The rate of duty will be FREE.
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