The tariff classification of frozen food preparations from Canada.
Issued June 7, 1995 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 2106.90.9995, 2004.90.9080
Product description
The tariff classification of frozen food preparations from Canada.
CBP rationale
24 or 42 individual 250 grams servings. Beef Old Fashioned consists of green beans (26.55%), potatoes (24.84%), beef (16.64%), water (14.28%), kidney beans (8.80%), tomato paste (4.30), beef fat (1.57%), butter (1.41%) and less than 1% of salt, skim milk powder, seasonings, yeast extract and preservatives. Poached Pollack Filet consists of peas (28.18%), potatoes (28.17%), pollack (16.89%), water (13.53%), chick peas (4.40%), cream (3.11%), and less than 1% of salt, butter, lemon juice, skim milk powder, seasonings, bean sprouts and preservatives. Lemoned Chicken consists of potatoes (24.85%), carrots (24.24%), chicken (19.63%), water (18.31), chick peas (9.10%), butter (1.70%) and less than 1% of salt, skim milk powder, lemon juice concentrate, seasonings and preservatives. Roast Turkey consists of squash (32%), potatoes (24.844%), turkey (19.19%), water (10.88%), red lentils (7.80%), chicken fat (1.86%), butter (1.40%), and less than 1% of salt, skim milk powder, cider vinegar, seasoning and preservatives. Pork Coriander consists of corn (29.42%), yam (24.64%), pork (17.33%), water (10.56%), red lentils (8.90%), apple sauce (5.87%), pork fat (1.95%), and less than 1% of salt, butter white wine vinegar, seasonings and preservatives. The applicable subheading for the Beef Old Fashioned, Poached Pollack Fillet, Lemoned Chicken and Roast Turkey will be 2004.90.9080, Harmonized Tariff Schedule of the United States (HTS), which provides for Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen: other vegetables and mixtures of vegetables...other...other, including mixtures. The rate of duty will be 16.4 percent ad valorem. The applicable subheading for the Pork Coriander will be 2106.90.9995, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...other...other...frozen. The rate of duty will be 9.4 percent ad valorem.
Full text
NY 809943 June 7, 1995 CLA-2-20:S:N:N7:228 809943 CATEGORY: Classification TARIFF NO.: 2004.90.9080; 2106.90.9995 Mr. Mark Davies Tower Group International, Inc. 128 Dearborn Street Buffalo, New York 14207 RE: The tariff classification of frozen food preparations from Canada. Dear Mr. Mark Davies: In your letters dated March 30, 1995 and May 4, 1995, on behalf of Campbell Soup Company Limited, Listowel, Ontario, you requested a tariff classification ruling. Ingredients breakdowns and pictorial representations of the products were submitted with you second letter. The products are pureed, frozen food preparations, intended for dietetic use in hospitals and nursing homes. They are imported frozen and sold in cases holding 24 or 42 individual 250 grams servings. Beef Old Fashioned consists of green beans (26.55%), potatoes (24.84%), beef (16.64%), water (14.28%), kidney beans (8.80%), tomato paste (4.30), beef fat (1.57%), butter (1.41%) and less than 1% of salt, skim milk powder, seasonings, yeast extract and preservatives. Poached Pollack Filet consists of peas (28.18%), potatoes (28.17%), pollack (16.89%), water (13.53%), chick peas (4.40%), cream (3.11%), and less than 1% of salt, butter, lemon juice, skim milk powder, seasonings, bean sprouts and preservatives. Lemoned Chicken consists of potatoes (24.85%), carrots (24.24%), chicken (19.63%), water (18.31), chick peas (9.10%), butter (1.70%) and less than 1% of salt, skim milk powder, lemon juice concentrate, seasonings and preservatives. Roast Turkey consists of squash (32%), potatoes (24.844%), turkey (19.19%), water (10.88%), red lentils (7.80%), chicken fat (1.86%), butter (1.40%), and less than 1% of salt, skim milk powder, cider vinegar, seasoning and preservatives. Pork Coriander consists of corn (29.42%), yam (24.64%), pork (17.33%), water (10.56%), red lentils (8.90%), apple sauce (5.87%), pork fat (1.95%), and less than 1% of salt, butter white wine vinegar, seasonings and preservatives. The applicable subheading for the Beef Old Fashioned, Poached Pollack Fillet, Lemoned Chicken and Roast Turkey will be 2004.90.9080, Harmonized Tariff Schedule of the United States (HTS), which provides for Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen: other vegetables and mixtures of vegetables...other...other, including mixtures. The rate of duty will be 16.4 percent ad valorem. The applicable subheading for the Pork Coriander will be 2106.90.9995, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...other...other...frozen. The rate of duty will be 9.4 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
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