CBP Ruling N255562 — The tariff classification of frozen beef pies from Australia.

Tariff classification

Headings: 1602

Product description

The goods in question are frozen, fully-cooked 47-gram round beef pies (“Aussie Party Pies”), each said to consist of a short crust pastry base and puff pastry top, filled with a mixture of cooked ground beef and seasoned gravy. The ingredients of the pastry/crust are wheat flour, margarine, water, pastry premix, salt and pastry glaze. The ingredients of the filling are water, ground beef, modified corn starch, seasonings, and caramel coloring. The ground beef is said to comprise approximately 22.7%, by weight, of the overall product. The goods will be supplied in packs of 12 pies.

CBP rationale

The applicable subheading for the above-described “Aussie Party Pies” (beef pies) will be 1602.50.9020, 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: prepared meals.

Full text

N255562 August 19, 2014 CLA-2-16:OT:RR:NC:N2:231 CATEGORY: Classification TARIFF NO.: 1602.50.9020 Mr. Stuart Hastie Patties Foods Limited 161-169 Princes Highway Bairnsdale, Victoria 3875 Australia RE: The tariff classification of frozen beef pies from Australia. Dear Mr. Hastie: In your letter dated July 23, 2014, you requested a tariff classification ruling. The goods in question are frozen, fully-cooked 47-gram round beef pies (“Aussie Party Pies”), each said to consist of a short crust pastry base and puff pastry top, filled with a mixture of cooked ground beef and seasoned gravy. The ingredients of the pastry/crust are wheat flour, margarine, water, pastry premix, salt and pastry glaze. The ingredients of the filling are water, ground beef, modified corn starch, seasonings, and caramel coloring. The ground beef is said to comprise approximately 22.7%, by weight, of the overall product. The goods will be supplied in packs of 12 pies. The applicable subheading for the above-described “Aussie Party Pies” (beef pies) will be 1602.50.9020, 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: prepared meals. The general rate of duty will be 2.5% 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: [email protected] Food Safety & Inspection Service (FSIS) U.S. Department of Agriculture Washington, D.C. 20250-3700 Tel.: 1-888-MPHotline or (202) 720-6240 Email: [email protected] 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 the email address [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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