CLA-2-16: RR: NC: SP: 231 L80841
Mr. Charles Riley
John A. Steer Company
28 South 2nd Street
Philadelphia, PA 19106
RE: The tariff classification of Teriyaki Beef Pepperoni from Brazil.
Dear Mr. Riley:
In your letter dated November 11, 2004, on behalf of your client Brucepac, Inc. you requested a tariff classification ruling.
The product in question is described as Teriyaki Beef Pepperoni, item BRZTP 320, consists of a beef sausage packaged in collagen casings. The ingredients are listed as ground beef, sugar, water, soy sauce, salt, garlic powder, powdered ginger, powdered onion, anise, monosodium glutamate, sodium erythorbate, sodium lactate, sodium diacetate, silicon dioxide, natural smoke flavor and a curing agent (containing 6.25 percent sodium nitrite).
In the manufacturing process, fresh meat is sliced and then ground. After grinding, the meat is combined with water and seasonings, and mixed until all of the ingredients achieve a smooth consistency. The mixture is then stuffed into collagen casings. The stuffed sausages are placed in aluminum sticks for cooking, then cooled and, finally, packaged in sealed plastic bags with an added oxygen scavenger. The finished teriyaki pepperoni sausage will be imported in corrugated cartons.
The applicable subheading for the Teriyaki Beef Pepperoni will be 1601.00.4090, Harmonized Tariff Schedule of the United States (HTS), which provides for sausages and similar products, of meat, meat offal or blood; food preparations based on these products: other: beef in airtight containers…other. The rate of duty will be 3.4 percent ad valorem.
Articles classifiable under subheading 1601.00.4090, HTS, which are products of Brazil may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Thomas Brady at 646 733-3030.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division