CLA-2-16:S:N:N7:229-893046
Mr. Paul J. Robinson
Tower Group International, Inc.
6730 Middlebelt Road
Romulus, MI 48174-2039
RE: The tariff classification of five stew preparations from Canada.
Dear Mr. Robinson:
In your letter dated December 1. 1993, you requested a tariff classification ruling on behalf of Nestle Canada, Inc., of Trenton in Ontario, Canada.
The products in question are designated BEEF in sauce, VEAL in sauce, Seafood Martinique, Lamb Navarin and Chili Con Carne. In order, these products consist of the following:
BEEF in sauce, described as sauce with vegetables and seasoned beef cubes, is a frozen stew preparation containing beef cubes, braised in a seasoning broth and, then, mixed with a sauce and vegetable combination, prepared from a mixture of water, wines, mushrooms, modified cornstarch, bacon, pearl onions, tomato paste, beef, salt, vegetable oil, tomato powder, fructose syrup, sugar, autolyzed yeast extract, dried garlic, beef stock powder, seasoning (beef base), spices, bacon flavor, caramel and hydrolyzed plant protein. This product contains over 50 percent, by weight, of beef and will be packaged in cartons of 5.4 kilograms, each containing 24 pouches of 227 grams, net.
VEAL in sauce, described as sauce with vegetables and seasoned veal cubes, is a frozen stew preparation consisting of veal cubes, braised in a seasoning broth, then mixed with a sauce and vegetable combination similar to that used in the BEEF in sauce, above. VEAL in sauce contains some 45 percent by weight of veal meat, and will be packaged in cartons of 5.4 kilograms, each containing 24 pouches of 227 grams, net.
Seafood Martinique, described as a sauce with seafood and mushrooms, is a frozen preparation containing cream, onions, scallops, shrimp, mushrooms, cooking wine, shrimp base, water, Col Flo 67, margarine, fish base, sugar, red pepper, salt, nutmeg, black pepper, red and Annatto coloring. Seafood Martinique contains about 18.7 percent by weight of scallops and shrimp, and will be packaged in cartons of 3.6 or 5.4 kilograms, each contain-ing pouches of three variable sizes.
Lamb Navarin, described as a seasoned diced lamb in spice tomato sauce with vegetables and coconut, is a frozen stew preparation consisting, by weight, of sauce (about 53 percent), lamb (about 39 percent), carrots and red peppers (about 8 percent), with a small amount of coconut. Lamb Navarin will be packaged in cartons of 5.4 kilograms, each holding 24 pouches of 227 grams, net.
Chili Con Carne, described as a frozen preparation of beef and beans in a chili sauce, consists, by weight, of sauce (about 51 percent), beef (about 21 percent), kidney beans (about 25 percent) and green chilies and peppers (about 3 percent), with a very small amount of ascorbic acid. Chili Con Carne will be packaged in cartons of 5.4 kilograms, each holding 24 pouches of 227 grams, net.
The applicable subheading for BEEF in sauce, VEAL in sauce and Chili Con Carne 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:...Other:...Other:...Prepared meals. The rate of duty will be 10 percent ad valorem.
The applicable subheading for Seafood Martinique will be 2106.90.6595, Harmonized Tariff Schedule of the United States (HTS), which provides for Food preparations not elsewhere specified or included:...Other:...Other:...Other:...Other: ...Other:...Other:...Other:...Frozen. The rate of duty will be 10 percent ad valorem.
The applicable subheading for Lamb Navarin will be 1602.90.9080, Harmonized Tariff Schedule of the United States (HTS), which provides for Other prepared or preserved meat, meat offal or blood:...Other, including preparations of blood of any animal: ...Other:...Other. The rate of duty will be 10 percent ad valorem.
Goods classifiable under subheadings 1602.50.9020, 1602.90. 9080 or 2106.90.6595, HTS, which have originated in the territory of Canada, and are imported on or prior to December 31, 1993, will be entitled to a 5 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. Effective January 1, 1994, with the implementation of the North American Free Trade Agreement (NAFTA), preferential treatment for goods under the FTA will be discontinued.
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