The tariff classification of frozen, seasoned beef products from Canada.

NY 801863 October 4, 1994 CLA-2-16:S:N:N7:231 801863 CATEGORY: Classification TARIFF NO.: 1602.50.6000; 1602.50.9040 Mr. Nashir Vasanji Vice President and General Manager-Manufacturing Centennial Food Corporation 4043 Brandon Street, S.E. Calgary, Alberta Canada T2G 4A7 RE: The tariff classification of frozen, seasoned beef products from Canada. Dear Mr. Vasanji: In your letter dated August 30, 1994, you requested a tariff classification ruling. The products in question will be processed from a mixture of Canadian beef and frozen boneless beef imported from Australia. The products are described as follows: A. Beef Taco Dippers (breaded nugget shaped beef patties with taco seasoning): Ingredients: 70.25% beef (consisting of 80% Canadian beef and 20% Australian frozen boneless beef), 12.50% batter mix, 12.50% cornmeal and 4.75% seasonings and spices. In processing, the frozen beef is tempered to 32 degrees Fahrenheit using spacers in between cases. Blocks of tempered beef and fresh beef are ground through a 0.5 inch hole coarse grinder plate. The ground meat is mixed with the spice in a mixer to a set formula. The meat block with the spice is processed through the required shaped plates in a forming machine, the dippers are then pre-dusted with the cornmeal powder. The dippers are battered and given a cornmeal coating, cooked at 170 degrees Celsius for a set period of time and then frozen through a cryogenic freezer before packaged in two pound retail corrugated boxes. B. Memories of Kobe Beef Patties ( beef patties flavored with Kobe Tamari garlic marinade): Ingredients: 81.36% beef (consisting of 60% Canadian beef and 40% Australian frozen boneless beef), 13.64% water, 2.50% Kobe marinade and 2.50% spice mix (mustard and salt). In processing, the beef is coarse ground, then mixed with the spice unit, the water and the marinade. The mixture is ground once again and formed into patties using a pattie forming machine. The patties are seared and interleaved with paper and quick frozen. There are eight 6 oz. patties or sixteen 3 oz. patties in a 3 lb. box. The retail boxes are packed into master cases, tape sealed and labeled. C. Thick and Juicy Beef Patties: Ingredients: 83.50-87.50% beef (consisting of 60% Canadian beef and 40% Australian frozen boneless beef), 14.00-10.00% water and 2.50%-2.50% spice mix (mustard and salt). In processing, the beef is coarse ground and mixed with spice mix and water. The mixture is ground once again and formed into patties, scored and interleaved with paper and quick frozen. There are eight 6 oz. patties or sixteen 3 oz. patties in a 3 lb. box. The retail boxes are packed into master cases, tape sealed and labeled. The classification of merchandise under the Harmonized Tariff Schedule of the United States, Annotated, is governed by the General Rules of Interpretation. The first General Rule requires that the classification of goods be determined according to the terms of the headings and any relative section or chapter notes. The Explanatory Notes to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the Harmonized Tariff by offering guidance in understanding the scope of the headings and the General Rules. The "General" notes to Chapter 16 in the Explanatory Notes to the Harmonized Tariff describe various products within the scope of this chapter: "This Chapter covers prepared foodstuffs obtained by processing meat, meat offal, (e.g., feet, skins, hearts, tongues, livers, guts, stomachs), blood, fish (including skins thereof), crustaceans, molluscs or other aquatic invertebrates. The Chapter covers such products which have been prepared or preserved by processes not provided for in Chapter 2 or 3, ... (3) Prepared or preserved in the form of extracts, juices or marinades, prepared from fish eggs as caviar or caviar substitutes, merely covered with batter or bread crumbs, truffled, seasoned (e.g., with both pepper and salt), etc." In our opinion, the addition to, and blending of, the different spices and other ingredients used in these three products, as described, constitutes a processing of this beef beyond the levels permitted by the headings of chapter 2 in that it creates a "seasoned" product, as enumerated in the "General" notes, cited above. Accordingly, this seasoned beef is properly classifiable as a product of chapter 16. The applicable subheading for the frozen "Memories of Kobe Beef Patties" with the Kobe marinade and a spice mix and the frozen "Thick and Juicy Beef Patties" with a spice mix 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:...Other:...Not containing cereals or vegetables:...Other:...Other. The general rate of duty will be 4 percent ad valorem. The applicable subheading for the frozen Beef Taco Dippers 1602.50.9040, Harmonized Tariff Schedule of the United States (HTS), which provides for Other prepared or preserved meat, meat offal or blood:...Other:...Other:...Other. The general rate of duty will be 10 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 -