CLA-2-16:OT:RR:NC:N5:231
Mr. Jonathan Upham
Libation
2330 Chapel Hill Road
McKinleyville, CA 95519
RE: The tariff classification of Pork Pt from Spain
Dear Mr. Upham:
In your letter dated September 4, 2024, you requested a tariff classification ruling on behalf of your client, Libation (Arcata, CA).
The subject merchandise is Pork Pt. The product is composed of pork liver (35 percent), pork bacon (35 percent), pork meat (25 percent), sea salt, black pepper, nutmeg, garlic powder, and sodium nitrite as a preservative. The ingredients are chopped until they acquire the appropriate texture, salted and spiced, kneaded into a meat mass to reach the desired level of emulsification, packaged in food-grade metal cans, cooked, and sterilized. The merchandise will be imported in 95-gram sealed cans that are packed into cardboard boxes and stored at a temperature below 20C.
You have suggested classification in subheading 1602.41.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Other prepared or preserved meat, meat offal, blood or insects: Of swine: Hams and cuts thereof: Other: Boned and cooked and packed in airtight containers: In containers holding less than 1 kg. We disagree. The product in question is a pasty combination of pork liver, pork bacon, and pork meat (from an unspecified part of the animal) along with other ingredients. These are vastly different from ham (obtained from the leg of the animal) or cuts of ham (shank, butt end, and center slice).
The applicable subheading for the Pork Pt will be 1602.41.9000, HTSUS, which provides for: Other prepared or preserved meat, meat offal, blood or insects: Of swine: Hams and cuts thereof: Other: Other. The rate of duty will be 1.4 cents per kilogram.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Ekeng Manczuk at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division