CLA-2-02:S:N:N1:229-869661
0207.42.0000;0210.90.2000
Mr. Paul Langs
Qualico Foods Inc.
21 Brockley Drive
Stoney Creek, Ontario L8E 3C3
Canada
RE: The tariff classification of mechanically deboned CHICKEN or
TURKEY meat from Canada.
Dear Mr. Langs:
In your letter dated December 6, 1991, you requested a tariff
classification ruling.
You state that your company purchases poultry bones with varying
amounts of meat adhering after the main cuts have been removed. These
bones are then processed through a grinding, pressing, and screening
system to extract the remaining meat. You describe the product as
being similar to a very fine ground or comminuted meat. Mechanically
deboned CHICKEN or TURKEY meat is marketed either fresh or frozen and
with or without cure. The cure consists of salt and sodium nitrite in
varying concentrations, according to the customers' needs. After
importation into the United States, this product will be further
processed into soups, wieners, patties, etc.
The applicable subheading for mechanically deboned CHICKEN meat,
imported fresh, but not cured, will be 0207.39.0020, Harmonized Tariff
Schedule of the United States (HTS), which provides for Poultry cuts
and offal (including livers), fresh or chilled:...Other...Of chickens.
The applicable subheading for Mechanically deboned TURKEY meat,
imported fresh, but not cured, will be 0207.39.0040, HTS, which
provides for Poultry cuts...Of turkeys. The rate of duty applicable
under each of these subheadings will be 22 cents per kilogram.
Goods classifiable under subheadings 0207.39.0020 and
0207.39.0040, HTS, which have originated in the territory of Canada,
will be entitled to a 15.4 cents per kilogram rate of duty under the
United States-Canada Free Trade Agreement (FTA) upon compliance with
all applicable regulations. Effective January 1, 1992, the rate of
duty for eligible Canadian merchandise will be 13.2 cents per
kilogram.
The applicable subheading for mechanically deboned CHICKEN meat,
imported frozen, but not cured, will be 0207.41.0000, Harmonized Tariff
Schedule of the United States (HTS), which provides for Poultry cuts
and offal other than livers, frozen:...Of chickens. The applicable
subheading for mechanically deboned TURKEY meat, imported frozen, but
not cured, will be 0207.42.0000, HTS, which provides for Poultry
cuts...Of turkey. The duty rate will be 22 cents per kilogram.
Goods classifiable under subheadings 0207.41.0000 and
0207.42.0000, HTS, which have originated in the territory of Canada,
will be entitled to a 15.4 cents per kilogram rate of duty under the
United States-Canada Free Trade Agreement (FTA) upon compliance with
all applicable regulations. Effective January 1, 1992, the duty rate
for eligible Canadian merchandise will be 13.2 cents per kilogram.
The applicable subheading for mechanically deboned CHICKEN or
TURKEY meat, which has been cured with salt and sodium nitrite prior to
importation, will be 0210.90.2000, Harmonized Tariff Schedule of the
United States (HTS), which provides for Meat and edible meat offal,
salted, in brine, dried or smoked; edible flours and meals of meat or
meat offal:...Other, including edible flours and meals of meat or meat
offal:...Meat of poultry of heading 0105. The duty rate will be 5
percent ad valorem.
Goods classifiable under subheading 0210.90.2000, HTS, which have
originated in the territory of Canada, will be entitled to a 3.5
percent ad valorem rate of duty under the United States- Canada Free
Trade Agreement (FTA) upon compliance with all applicable regulations.
Effective January 1, 1992, the duty rate for eligible Canadian
merchandise will be 3 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