The tariff classification of four PREPARED MEALS fromCanada.

NY 871740 March 4, 1992 CLA-2-16:S:N:N1:229-871740 CATEGORY: Classification TARIFF NO.: 1602.39.0030; 1602.50.9020 Mr. Ed Baker A.N. Deringer, Inc. 30 West Service Road Champlain, NY 12919 RE: The tariff classification of four PREPARED MEALS from Canada. Dear Mr. Baker: In your letter dated February 20, 1992, you requested a tariff classification ruling on behalf of Delta DailyFood (Canada) Inc. of Rigaud in Quebec Province, Canada. The items in question are described as 1) CHICKEN BREAST ENTREE (ORANGE/ CURRY), 2) BEEF SHORT RIBS ENTREE, 3) VEAL IN TOMATO SAUCE ENTREE, and 4) CHICKEN BREAST ENTREE (BROCCOLI/CHEESE). CHICKEN BREAST ENTREE (ORANGE/ CURRY consists of stuffed breaded chicken breast in a sauce, with sugar snap peas, cherry tomato and risotto rice. BEEF SHORT RIBS ENTREE consists of beef short ribs in a sauce with vegetables (seasoned green beans/seasoned carrots) and Parisienne potatoes. VEAL IN TOMATO SAUCE ENTREE consists of veal medallions in Sauce Osso Bucco, peas corn, and seasoned pasta shells. CHICKEN BREAST ENTREE (BROCCOLI/CHEESE) consists of chicken breast stuffed with a chopped broccoli and cheese mixture, with peas, carrot sticks, spatzli noodles, and Mornay sauce with almonds. Each entree is packaged in an individual (casserole) serving tray, with a non- airtight foil cover, designed for airline inflight service. Each contains over 20 percent by weight of the named meat. The applicable subheading for CHICKEN BREAST ENTREE (ORANGE/CURRY) and CHICKEN BREAST ENTREE (BROCCOLI/CHEESE) will be 1602.39.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for Other prepared or preserved meat, meat offal or blood:...Of poultry of heading 0105:...Other ...Prepared meals:...Other. The duty rate will be 10 percent ad valorem. The applicable subheading for BEEF SHORT RIBS ENTREE and VEAL IN TOMATO SAUCE ENTREE will be 1602.50.9020, Harmonized Tariff Schedule of the United States (HTS), which provides for Other prepared or preserved meat, meat offal or blood:...Of bovine animals:...Other...Prepared meals. The duty rate will be 10 percent ad valorem. Goods classifiable under subheadings 1602.39.0030 and 1602.50.9020, HTS, which have originated in the territory of Canada, will be entitled to a 6 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. 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