CLA-2-02:S:N:N7:229-885889
Mr. Ted Mittelstaedt
Mittelstaedt, Galaviz & Mylin
450 Sansome St., Suite 200
San Francisco, CA 94111-3310
RE: The tariff classification of fresh and frozen EMU meat from
Australia.
Dear Mr. Mittelstaedt:
In your letter dated May 6, 1993, you requested a tariff
classification ruling on behalf of David L. Mendenhall & Company of
Kooskia, Idaho.
The products in question are described as cuts of fresh and frozen EMU
meat from animals farmed in Australia. According to a brochure included with
your inquiry, all of the meat sold for export will be fully boned and 90
percent clear. The brochure further states that "[t]he main muscle masses of
the emu are in the region of the hind legs and may be broadly broken up into
three primal groups: rump, saddle [and] civets." The rump itself, (average
weight per bird, 2.3 kilos), consists of three primary cuts,--namely, the
round, inside rump and rump. The saddle, (average weight per bird, 1.5 - 1.8
kilos), is said to consist of two outside fillets and two inside fillets, all
from the anterior of the pelvis. The civets, (average weight per bird, 7 - 10
kilos), which consist of the chuck, skirt and boned leg, comprise the muscles
of the legs and the abductor muscles which hold the legs onto the lower
skeletal parts of the pelvis. These cuts will be packed ready for sale in
individually, vacuum sealed portions. The individual portions will be marked
with contents and packed in export cartons with individual compartments for
the various cuts. The weight of the export cartons may range from about 25
to 48 pounds each. The ultimate consignees for this product are expected to
be U.S. manufacturers, wholesalers, specialty shops and restaurants.
The applicable subheading for these fresh and frozen EMU meat cuts will
be 0208.90.4000, Harmonized Tariff Schedule of the United States (HTS), which
provides for Other meat and edible meat offal, fresh, chilled or frozen:...
Other:...Other. The rate of duty 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