CLA-2-16:S:N:N229:870976
Mr. Adam M. Horowitz, Vice President
The Tupman Thurlow Co., Inc.
Avon Park South
40 Tower Lane
Avon, CT 06001
RE: The tariff classification of canned CORNED BEEF HASH from
Brazil.
Dear Mr. Horowitz:
In your letter dated January 28, 1992, you requested a
tariff classification ruling.
The product in question is described as CORNED BEEF HASH
packed in metal cans and consisting, by weight, of rehydrated
potatoes (about 50 percent), cooked, cured beef (about 36
percent), beef (about 12 percent), and one percent or less of
salt, sucrose and sodium nitrite (56 parts per million). In
production, the cooked beef will be cured, first, by the addition
of salt, sugar and sodium nitrite. The cured beef will then be
combined with raw beef, canning trim (beef scraps), rehydrated
potatoes diced to a size of approxi- mately 5 millimeters, and
salt. These ingredients will be mixed, then automatically packed
in clean cans. The filled cans will be sealed under vacuum,
heat-processed in heated pressure vessels, cooled in water,
labeled and packed for export. Each can will hold approximately
425 grams, net, weight, of product.
The applicable subheading for this canned CORNED BEEF HASH
will be 1602.50.9020, 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:...Prepared meals. The duty rate will
be 10 percent ad valorem.
Articles classifiable under subheading 1602.50.9020, HTS,
which are products of Brazil are entitled to duty free treatment
under the Generalized System of Preferences (GSP) upon compliance
with all applicable regulations.
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