CLA-2-16:S:N:N229:879049
Mr. Adam H. Horowitz, Vice President
The Tupman Thurlow Company, Inc.
Avon Park South
40 Tower Lane
Avon, CT 06001
RE: The tariff classification of canned CORNED BEEF with
vegetables or spices from Brazil.
Dear Mr. Horowitz:
In your letter dated October 2, 1992, you requested a tariff
classification ruling.
The products in question are described as canned CORNED BEEF
in twelve ounce cans flavored with vegetables or spices,--namely,
corned beef flavored with onions, with peppers, with chili or
with curry. Canned CORNED BEEF with onions consists, by weight,
of cooked beef, with fresh chopped onions (7.5 percent) and
lesser amounts of cooked tendons, raw beef, water, salt, sugar
and sodium nitrite. Canned CORNED BEEF with peppers consists of
cooked beef, fresh chopped peppers (7.5 percent), with lesser
amounts of cooked tendons, raw beef, water, salt, sugar and
sodium nitrite. Canned CORNED BEEF with chili consists, by
weight, of cooked beef, chili spices (3 percent), with cooked
tendons, raw beef, water, salt, sugar and sodium nitrite. Canned
CORNED BEEF with curry consists, by weight, of cooked beef, curry
spices (3 percent), cooked tendons, raw beef water, salt, sugar
and sodium nitrite.
The applicable subheading for canned CORNED BEEF with chili
and canned CORNED BEER with curry, both in 12 ounce cans, will be
1602.50.1020, Harmonized Tariff Schedule of the United States
(HTS), which provides for Other prepared or preserved meat, meat
offal or blood:...Of bovine animals:...Other:...Not containing
cereals or vegetables:...Other:...In airtight
containers:...Corned beef...In containers holding less than 1
kilogram. The rate of duty will be 7.5 percent ad valorem.
Corned beef which is classified in subheading 1602.5010,
HTS, will be free of duty, if entered or withdrawn from warehouse
for consumption on or before December 31, 1992, in accordance
with the temporary duty reduction in subheading 9902.16.02.
The applicable subheading for canned CORNED BEEF with 7.5
percent mixed peppers and canned CORNED BEEF with 7.5 percent
onions, both in 12 ounce cans, will be 1602.50.9040, 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:...Other. The rate of duty will
be 10 percent ad valorem.
Articles classifiable under subheadings 1602.50.1020 and
1602.50.9040, 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