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I89109 I8 Ruling Active

The tariff classification of frozen beef patties from Canada.

Issued December 19, 2002 by U.S. Customs and Border Protection.

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I8 I89109 (December 19, 2002)

Tariff classification

HTS codes: 0202.30.3000, 0202.30.8000

Headings: 0202

Product description

The merchandise is comprised of “Gourmet Beef Patties,” product code 53584. The patties are frozen and packed as 3 ounce, net, weight, pieces – 14 pieces per retail box – 8 retail boxes per master case; 21 pound master case. These patties are said to consist of beef (83.64%), water (13.76%) and seasoning (2.60%). The seasoning is of Canadian origin. The beef component in these patties will be either entirely of Canadian origin (designated as Formula #1) or from a combination of Australian boneless beef and Canadian beef trim (designated as Formula #2).

CBP rationale

The applicable subheading for “Gourmet Beef Patties,” Formula #1, will be 0202.30.3000, HTS, which provides for meat of bovine animals, frozen, boneless, described in additional U.

Full text

NY I89109 December 19, 2002 CLA-2-02:RR:NC:2:231 I89109 CATEGORY: Classification TARIFF NO.: 0202.30.3000; 0202.30.8000 Ms. Pamela Knight Centennial Foods 4043 Brandon Street S.E. Calgary, Alberta T2G 4A7 Canada RE: The tariff classification of frozen beef patties from Canada. Dear Ms. Knight: In your letter, dated December 12, 2002, you requested a tariff classification ruling. The merchandise is comprised of “Gourmet Beef Patties,” product code 53584. The patties are frozen and packed as 3 ounce, net, weight, pieces – 14 pieces per retail box – 8 retail boxes per master case; 21 pound master case. These patties are said to consist of beef (83.64%), water (13.76%) and seasoning (2.60%). The seasoning is of Canadian origin. The beef component in these patties will be either entirely of Canadian origin (designated as Formula #1) or from a combination of Australian boneless beef and Canadian beef trim (designated as Formula #2). The applicable subheading for “Gourmet Beef Patties,” Formula #1, will be 0202.30.3000, HTS, which provides for meat of bovine animals, frozen, boneless, described in additional U.S. note 3 to chapter 2 and entered pursuant to its provisions, processed, other. The general rate of duty will be 10 percent ad valorem. The applicable subheading for “Gourmet Beef Patties,” Formula #2, will be 0202.30.8000, HTS, with duty at the rate of 26.4 percent ad valorem. In addition, products classified in subheading 0202.30.8000, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.02.01 – 9904.02.37, HTS. 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

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