CLA-2-16:S:N:N1:229-871740
Mr. Ed Baker
A.N. Deringer, Inc.
30 West Service Road
Champlain, NY 12919
RE: The tariff classification of four PREPARED MEALS from
Canada.
Dear Mr. Baker:
In your letter dated February 20, 1992, you requested a
tariff classification ruling on behalf of Delta DailyFood
(Canada) Inc. of Rigaud in Quebec Province, Canada.
The items in question are described as 1) CHICKEN BREAST ENTREE
(ORANGE/ CURRY), 2) BEEF SHORT RIBS ENTREE, 3) VEAL IN TOMATO
SAUCE ENTREE, and 4) CHICKEN BREAST ENTREE (BROCCOLI/CHEESE).
CHICKEN BREAST ENTREE (ORANGE/
CURRY consists of stuffed breaded chicken breast in a sauce, with
sugar snap peas, cherry tomato and risotto rice. BEEF SHORT RIBS
ENTREE consists of beef short ribs in a sauce with vegetables
(seasoned green beans/seasoned carrots) and Parisienne potatoes.
VEAL IN TOMATO SAUCE ENTREE consists of veal medallions in Sauce
Osso Bucco, peas corn, and seasoned pasta shells. CHICKEN BREAST
ENTREE (BROCCOLI/CHEESE) consists of chicken breast stuffed with
a chopped broccoli and cheese mixture, with peas, carrot sticks,
spatzli noodles, and Mornay sauce with almonds. Each entree is
packaged in an individual (casserole) serving tray, with a non-
airtight foil cover, designed for airline inflight service.
Each contains over 20 percent by weight of the named meat.
The applicable subheading for CHICKEN BREAST ENTREE
(ORANGE/CURRY) and CHICKEN BREAST ENTREE (BROCCOLI/CHEESE) will
be 1602.39.0030, Harmonized Tariff Schedule of the United States
(HTS), which provides for Other prepared or preserved meat, meat
offal or blood:...Of poultry of heading 0105:...Other
...Prepared meals:...Other. The duty rate will be 10 percent ad
valorem.
The applicable subheading for BEEF SHORT RIBS ENTREE and
VEAL IN TOMATO SAUCE ENTREE 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...Prepared meals. The duty rate will be
10 percent ad valorem.
Goods classifiable under subheadings 1602.39.0030 and
1602.50.9020, HTS, which have originated in the territory of
Canada, will be entitled to a 6 percent ad valorem rate of duty
under the United States-Canada Free Trade Agreement (FTA) 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