CLA-2-16:S:N:N7:229-884875
1602.49.2000; 1602.50.2020
Mr. Allan B. Idelson, Manager
Remarketing and Trading
ARI (Atwood Richards Inc.)
99 Park Avenue
New York, NY 10016
RE: The tariff classification of "Tam-food" brand canned MEAT
PRODUCTS from Belgium.
Dear Mr. Idelson:
In your letter dated April 6, 1993, you requested a tariff
classification ruling.
The product in question are described as "Tam-food" brand PORK LUNCHEON
MEAT, BEEF LUNCHEON MEAT, BEEF MEAT with natural juices, HAMS and SHOULDERS,
LIVERPASTE, CHOPPED PORK and CHICKEN LUNCHEON MEAT. In the following product
descriptions, all ingredients are listed in their order of predominance by
weight in the product. Further, all products are made from boneless meat.
The finished tins have been sterilized in shelf-stable containers, requiring
no refrigeration.
The PORK LUNCHEON MEAT contains pork, water, starch, salt, spices,
phosphates E450 and sodium nitrite E250. The BEEF LUNCHEON MEAT contains, in
order of precedence by weight in the product, beef, chicken, water, starch,
soya protein, salt, spices, phosphates and sodium nitrite. This product will
be imported in tins of 200 grams (about 7 ounces), net, packed 48 tins per
carton, in tins of 340 grams (about 12 ounces), net, packed 24 tins per
carton, and in tins of 454 grams (about 16 ounces), net, packed 12 tins per
carton. The BEEF MEAT with natural juices contains 80 percent by weight of
beef, water, salt, nitrite, sugar, spices, stabilizer and gelatine. This
product will be imported in tins of 200 grams (about 7 ounces), net, packed 48
tins per carton), and in tins of 340 grams (about 12 ounces), net, packed 24
tins per carton. Pork HAMS and SHOULDERS in pear-shaped tins consist of pork
meat, water, salt, sugar, sodium polyphosphates, sodium ascorbate, sodium
nitrite, gelatine and flavor enhancer. These hams and shoulders will be
imported in tins of 454 grams (about 16 ounces), net, packed twelve tins per
carton. LIVERPASTE contains, in order of precedence by weight, pork meat,
pork liver, water, salt, starch, spices, onion, sodium nitrite, stabilizer and
flavor enhancer. A sample of this product consisted of a homogenous paste
with no recognizable vegetables, and does not have the character of a
preparation of meat with vegetables. This product will be imported in tins of
56 grams (about 2 ounces), net, packed 72 tins per carton, in tins of 165
grams (about 5.9 ounces), net, packed 24 tins per carton, and in tins of 200
grams (about 7 ounces), net, packed 24 tins per carton. The CHOPPED PORK
consists of pork meat, water, starch, salt, milk protein, spices,
polyphosphates, antioxidant, flavor enhancer and preservative. This product
will be imported in tins of 200 grams (about 7 ounces), net, packed 48 tins
per carton, and in tins of 340 grams (about 12 ounces), net, packed 24 tins
per carton. The CHICKEN LUNCHEON MEAT contains chicken meat, chicken fat,
water, starch, salt E250, soya protein, emulsifier, spices, sugar, onion,
vegetables and flavor enhancer. A sample examination indicates that this
product consists of a meat paste emulsion, in which all the ingredients have
been ground. The product does not have the character of meat prepared with
vegetables. This product will be imported in tins of 200 grams (about 7
ounces), net, packed 48 tins per carton, in tins of 340 grams (about 12
ounces), net, packed 24 tins per carton, and in tins of 454 grams (about 16
ounces), net, packed 12 tins per carton.
The applicable subheading for the PORK LUNCHEON MEAT, LIVERPASTE and
CHOPPED PORK will be 1602.49.2000, Harmonized Tariff Schedule of the United
States (HTS), which provides for Other prepared or preserved meat, meat offal
or blood: ...Of swine:...Other, including mixtures:...Other:...Not containing
cereals or vegetables:...Boned and cooked and packed in airtight containers.
The rate of duty will be 6.6 cents per kilogram.
The applicable subheading for BEEF LUNCHEON MEAT and BEEF MEAT with
natural juices will be 1602.50.2020, 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 vegeta-
bles: ...Other:...In airtight containers:...Other...In containers holding
less than 1 kg. The rate of duty will be 3 percent ad valorem.
The applicable subheading for PORK HAMS will be 1602.41.2020, Harmonized
Tariff Schedule of the United States (HTS), which provides for Other prepared
or preserved meat, meat offal or blood:...Of swine:...Hams and cuts thereof:
...Other:...Boned and cooked and packed in airtight containers...In containers
holding less than 1 kg. The rate of duty will be 6.6 cents per kilogram.
The applicable subheading for PORK SHOULDERS will be 1602.42.2020,
Harmonized Tariff Schedule of the United States (HTS), which provides for
Other prepared or preserved meat, meat offal, or blood:...Of swine:...
Shoulders and cuts thereof:...Boned and cooked and packed in airtight
containers...In containers holding less than 1 kg. The rate of duty will be
6.6 cents per kilogram.
The applicable subheading for the CHICKEN LUNCHEON 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.
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