The tariff classification of hamburger patties from New Zealand.

NY H86870 January 8, 2002 CLA-2-02:RR:NC:2:231 H86870 CATEGORY: Classification TARIFF NO.: 0202.30.3000; 0202.30.8000 Mr. Daniel Wackerman John A. Steer Company 28 South Second Street Philadelphia, PA 19106 RE: The tariff classification of hamburger patties from New Zealand. Dear Mr. Wackerman: In your letter, dated December 31, 2001, on behalf of your client, Kiwi Pacific Foods, Limited, Auckland, New Zealand, you requested a tariff classification ruling. The merchandise is comprised of hamburger patties that have been formed from frozen, boneless beef. The applicable subheading for hamburger patties, if entered under quota, will be 0202.30.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for meat of bovine animals, frozen, boneless, described in additional U.S. note 3 chapter 2 and entered pursuant to its provisions, processed, other. The rate of duty will be 10 percent ad valorem. The applicable subheading for hamburger patties, if entered outside the quota, will be 0202.30.8000, HTS, which provides for meat of bovine animals, frozen, boneless, other. The rate of duty will be 26.4 percent ad valorem. In addition, products classified in subheading 0202.30.8000, HTS, will be subject to additional safeguard duties based on their value, as described in subheadings 9904.02.01 – 9904.02.37. 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 Thomas Brady at (646) 733-3030. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division