CLA-2-02:RR:NC:2:231 B85951
Mr. Gurmej Singh
JB Foods
159 Bayne Crescent
Cambridge, Ontario N1T 1K4
Canada
RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of bacon from Denmark; Article 509
Dear Mr. Singh:
In your letter, dated May 5, 1997, you requested a ruling on the status of bacon from Denmark under the NAFTA.
The merchandise is described thus:
1. Frozen, rindless, smoked, pork back bacon.
2. Frozen, rindless, cured, pork back bacon.
3. Frozen, boneless, cured, pork middle bacon with rind on.
4. Frozen, boneless, smoked, pork middle bacon with rind on.
5. Frozen, boneless, cured, pork leg with rind on (gammon).
6. Frozen, rindless, streaky pork bacon (regular side bacon).
The pork bacon slab products will either be 1) exported directly from Denmark to the United States, or 2) exported from Denmark to Canada for slicing and packaging before subsequent export to the United States.
The applicable tariff provision for the frozen, rindless, streaky pork bacon (regular side bacon, item #6) will be 0210.12.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal, meat of swine, bellies (streaky) and cuts thereof, bacon. The general rate of duty will be 1.8 cents per kilogram.
The applicable tariff provision for the frozen, rindless, smoked, pork back bacon (item #1), the frozen, rindless, cured pork back bacon (item #2), the frozen, boneless, cured, pork middle bacon with rind on (item #3), the frozen, boneless, smoked, pork middle bacon with rind on (item #4), and the frozen, boneless, cured, pork leg with rind on (gammon, item #5), will be 0210.19.0090, HTS, which provides for meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal, meat of swine, other, other. The rate of duty will be 1.8 cents per kilogram.
The merchandise does not qualify for preferential treatment under the NAFTA because one or more of the non-originating materials used in the production of the goods will not undergo the change in tariff classification required by General Note 12 (t)/2, HTSUSA.
The marking rules used for determining whether a good is a good of a NAFTA country are contained in TD 94-4 (adding a new Part 102, Customs Regulations). Part 102 of the interim amendments to the Customs Regulations, sets forth the "NAFTA Marking Rules" for purposes of determining whether a good is a good of a NAFTA country for marking purposes. Section 102.11 of the interim regulations articulates the required hierarchy for determining country of origin for marking purposes.
Section 102.11 (a)(3) states that the country of origin of a good is the country in which "each foreign material incorporated in that good undergoes an applicable change in tariff classification set out in Section 102.20, and satisfies any other applicable requirements of that section, and all other applicable requirements of these rules are satisfied." Section 102.20 (a) articulates the tariff shifts that are required for merchandise that is classifiable in Chapter 2, HTS.
Applying the NAFTA Marking Rules set forth in Part 102 of the interim regulations to the facts of this case, we find that, for marking purposes, the imported bacon is a good of Denmark, a non-NAFTA country.
This merchandise is not subject to quota restrictions at this time.
Questions regarding import regulations administered by the U.S. Department of Agriculture may be addressed to that agency at the following location:
U.S. Department of Agriculture
A.P.H.I.S., Veterinary Services
Federal Building, Room 756
6505 Belcrest Road
Hyattsville, MD 20782
This ruling is being issued under the provisions of Section 181 of the Customs Regulations (19 CFR 181).
This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.
A copy of the ruling or the control number indicated above should be attached to the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Ralph Conte at (212) 466-5759.
Sincerely,
Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity
Specialist Division