CBP Ruling J85056 — The tariff classification of Serrano and Iberico cured hams from Spain.

Tariff classification

Headings: 0210

Product description

The merchandise is Spanish cured ham (also known as jamón serrano or jamón ibérico, depending on the breed of pig used and the length of the curing process). During processing, hams are salted and then dry-cured by controlling the humidity of the temperature in the curing chamber. The curing process requires a period of 6-36 months. The hams will be imported as full pieces, and then sliced in the United States. Two kinds of ham will be imported: ham with bone-in and boneless ham.

CBP rationale

The applicable subheading for both Serrano and Iberico cured hams, if with bone-in, will be 0210.11.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal, meat of swine, hams, shoulders and cuts thereof, with bone in, hams and cuts thereof. The applicable subheading for Serrano and Iberico cured ham, if boneless, will be 0210.19.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal, meat of swine, other, other.

Full text

NY J85056 June 11, 2003 CLA-2-02:RR:NC:2:231 J85056 CATEGORY: Classification TARIFF NO.: 0210.11.0010; 0210.19.0090 Mr. José Campins 15 Hawthorne Avenue Aubundale, MA 02466 RE: The tariff classification of Serrano and Iberico cured hams from Spain. Dear Mr. Campins: In your letter, dated May 20, 2003, you requested a tariff classification ruling. The merchandise is Spanish cured ham (also known as jamón serrano or jamón ibérico, depending on the breed of pig used and the length of the curing process). During processing, hams are salted and then dry-cured by controlling the humidity of the temperature in the curing chamber. The curing process requires a period of 6-36 months. The hams will be imported as full pieces, and then sliced in the United States. Two kinds of ham will be imported: ham with bone-in and boneless ham. The applicable subheading for both Serrano and Iberico cured hams, if with bone-in, will be 0210.11.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal, meat of swine, hams, shoulders and cuts thereof, with bone in, hams and cuts thereof. The rate of duty will be 1.4 cents pr kilogram. The applicable subheading for Serrano and Iberico cured ham, if boneless, will be 0210.19.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal, meat of swine, other, other. The rate of duty will be 1.4 cents pr kilogram. 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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