CLA-2-16:S:N:N7:231 896900
Mr. Phil Green
Lowe Walker NZ LTD
Meat Processors and Exporters
304 Fitsroy Avenue
P.O. Box 444
Hastings, New Zealand
RE: The tariff classification of frozen seasoned ground beef from New Zealand.
Dear Mr. Green:
In your letter dated March 24, 1994 you requested a tariff classification ruling.
The product in question, frozen seasoned ground beef, is described as ground beef mixed with 1.766% encapsulated salt, .2418% ground black pepper, .6712% chili pepper, .4687% chili powder, .5518% hydrogenated vegetable oil, .1425% garlic powder, .24% cumin, .0675% cayenne pepper and .18375% oregano. The seasoned meat will be packed into poly-lined cartons and blast frozen.
The applicable subheading for this frozen seasoned ground beef will be 1602.50.6000, 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:... other. The rate of duty will be 4 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