CLA-2-16:RR:NC:2:231 D83217
Ms. Molly Sheppard-Kelly
Mittelstaedt, Galaviz, and Mylin, Inc.
341 Broadway Street
San Francisco, CA 94133
RE: The tariff classification of prepared beef from New Zealand.
Dear Ms. Sheppard-Kelly:
In your letter, dated September 30, 1998, you have requested
a tariff classification ruling on behalf of your client, Crown
Marketing Limited, Wellington, New Zealand.
The merchandise is described thus:
1. "Fresh Frozen 130g Kobe Hamburgs - GI7238" are frozen
hamburgers. The ingredients are 78.8 percent beef, 11.2 percent
onions, 6 percent bread crumbs, 2.5 percent eggs, 0.8 percent
milk protein, and 0.7 percent flavoring and spices. The fat
content is 18 percent. The hamburgers are packed in foil
laminated pouches, 22 hamburgers per pouch, 3 pouches per carton.
2. "55g Precooked Tasty Cheddar Cheese Filled Beef Bites" are
precooked, frozen meat patties that have been filled with a
cheddar and gouda cheese mix. The beef bites contain 90 percent
meat and 10 percent cheese. The meat component contains 71
percent beef, 12 percent onions, 6 percent bread crumbs, 3
percent eggs, 2.5 percent flavoring and spices, 2.5 percent
water, 1.5 percent milk protein, and 1.5 percent TVP. The beef
bites are packed in foil laminated pouches, 4 beef bites per 220
gram pack, 48 packs per carton.
The applicable subheading for "Fresh Frozen 130g Kobe
Hamburgs - GI7238" and "55g Precooked Tasty Cheddar Cheese Filled
Beef Bites" will be 1602.50.9040, Harmonized Tariff Schedule of
the United States (HTS), which provides other prepared or
preserved meat, meat offal or blood, of bovine animals, other,
other, other. The rate of duty will be 5 percent ad valorem.
This ruling is being issued under the provisions of Part 177
of the Customs Regulations (19 CFR 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 Ralph
Conte at (212) 466-5759.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division