CLA-2-2/15/16:S:N:N1:229-872501
0207.41.0000; 1501.00.0080; 1602.39.0040.
Mr. Serge Lefebvre, Vice President
Abattoir Coquelicot Inc.
C.P. 428
Disraeli, P.Q. G0N 1E0
RE: The tariff classification of various POULTRY and POULTRY-
BASED PRODUCTS from Canada.
Dear Lefebvre:
In your letter dated March 11, 1992, you requested a tariff
classification ruling.
You describe these products as (1) cooked diced and/or
pulled chicken meat, which will be imported frozen for use in
preparations such as soups, stews, pies and salads, (2) frozen
chicken broth for use in soups and consommes, (3) rendered
chicken fat, for use in stew, pies and soup bases, (4) fresh or
frozen spent fowl, (5) fresh or frozen fowl breast, (6) fresh or
frozen hens' hindquarters, (7) fresh or frozen fowl wings, and
(8) fresh or frozen fowl thigh meat.
The applicable subheading for the cooked diced and/or pulled
chicken meat will be 1602.39.0040, 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...Other. The duty rate will be 10 percent ad
valorem.
Goods classifiable under subheading 1602.39.0040, 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.
The applicable subheading for the rendered chicken fat will
be 1501.00.0080, Harmonized Tariff Schedule of the United States
(HTS), which provides for Lard; other pig fat and poultry fat,
rendered, whether or not pressed or solvent-extracted...Other.
The duty rate will be 6.6 cents per kilogram.
Goods classifiable under subheading 1501.00.0080, HTS, which
have originated in the territory of Canada, will be entitled to a
Free rate of duty under the United States-Canada Free Trade
Agreement (FTA) upon compliance with all applicable regulations.
The applicable subheading for the spent fowl, if imported
fresh or chilled, will be 0207.10.4040, Harmonized Tariff
Schedule of the United States (HTS), which provides for Poultry
not cut in pieces, fresh or chilled:...
Other...Chickens:...Other. The duty rate will be 11 cents per
kilogram.
The applicable subheading for the spent fowl, if imported
frozen, will be 0207.21.0040, Harmonized Tariff Schedule of the
United States (HTS), which provides for Poultry not cut in
pieces, frozen:...Chickens...Other. The duty rate will be 11
cents per kilogram.
Goods classifiable under subheading 0207.10.4040 and
0207.21.0040, HTS, which have originated in the territory of
Canada, will be entitled to a 6.6 cents per kilogram rate of duty
under the United States-Canada Free Trade Agreement (FTA) upon
compliance with all applicable regulations.
The applicable subheading for the fowl breast, hens'
hindquarters, fowl wings and fowl thigh meat, if imported fresh
or chilled, 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 duty rate will be 22 cents per kilogram.
The applicable subheading for the fowl breast, hens'
hindquarters, fowl wings and fowl thigh meat, if imported frozen,
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 duty rate will be 22
cents per kilogram.
Goods classifiable under subheading 0207.39.0020 and
0207.41.0000, HTS, which have originated in the territory of
Canada, will be entitled to a 13.2 cents per kilogram rate of
duty under the United States-Canada Free Trade Agreement (FTA)
upon compliance with all applicable regulations.
Your inquiry does not provide enough information for us to
give a classification ruling on the chicken broth. Please
confirm whether the following is an accurate description of your
product. Make any corrections necessary, and then resubmit your
request for a classification ruling. First, chickens, either
whole or in pieces, will be boiled in water. The resultant
liquid, after removal of the meat, will be centrifuged to remove
fat. After centrifuging, the liquid will be boiled for eight
hours to produce a concentrated broth with a solids content of 5,
8, 16 or 32 percent. After evaporation, this broth will be
packaged in boxes with polybags or in pails, and then frozen.
Please also confirm whether salt or any other ingredient is
added to the broth at any time in the process prior to packing.
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