Base
N2479382013-11-26New YorkClassification

The tariff classification of frozen prepared hamburgers from New Zealand.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-04-29 · Updates monthly

Summary

The tariff classification of frozen prepared hamburgers from New Zealand.

Ruling Text

N247938 November 26, 2013 CLA-2-16:OT:RR:NC:N2:231 CATEGORY: Classification TARIFF NO.: 1602.50.9040 Mr. Franklin de la Torre Anzco Foods NA 666 Dundee Rd., Ste. 1605 Northbrook, IL 60062 RE: The tariff classification of frozen prepared hamburgers from New Zealand. Dear Mr. de la Torre: In your letter dated November 15, 2013 you requested a tariff classification ruling. The goods in question are frozen, partially-cooked beef patties weighing approximately 4.2 ounces each. The ingredients are beef (69%), rehydrated onion, breadcrumbs (wheat flour, water, yeast, sugar, gluten, vegetable oil, salt, DATEM, sodium acetate), textured soy protein, egg, salt, whey protein concentrate, modified food starch, spices, hydrolyzed corn protein, sodium tripolyphosphate, and beef extract. The patties are said to have a soft but chunky texture and a meaty beef taste. They will be packed in foil sleeves, “ready to be removed and heated to >160°F in a microwave, oven or BBQ, then eaten.” There will be 20 patties per sleeve and 3 sleeves per carton, for a total of 60 patties per carton. The applicable subheading for the above-described prepared beef patties will be 1602.50.9040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other prepared or preserved meat, meat offal or blood: of bovine animals: other: other: other. The rate of duty will be 2.5 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Importations of this merchandise are subject to regulations administered by the agencies indicated below. You may direct any requests for information regarding their applicable requirements to the following locations: USDA APHIS, VS, NCIE Products Program 4700 River Road, Unit 40 Riverdale, MD 20737-1231 Tel: (301) 851-3300 Email: AskNCIE.Products@aphis.usda.gov Food Safety & Inspection Service (FSIS) U.S. Department of Agriculture Washington, D.C. 20250-3700 Tel.: 1-888-MPHotline or (202) 720-6240 Email: permits@fsis.usda.gov Website: www.fsis.usda.gov This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 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 Nathan Rosenstein at (646) 733-3030. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division