CLA-2-05:S:N:N7:231 808024
Mr. James Reynolds
John A. Steer Co.
28 South Second Street
Philadelphia, PA 19106
RE: The tariff classification of frozen veal bones from New
Zealand.
Dear Mr. Reynolds:
In your letter, dated March 13, 1995, you have requested a
tariff classification ruling, on behalf of your client, Dairy Meats
N.Z. Limited, Auckland, New Zealand.
The merchandise is comprised of frozen veal bones that will be used to
make soup stock. The bones are taken from the hind legs (hind shank bones or
tibia and fibula, and leg bones or femur) and fore legs (fore shank bone or
radius and ulna, and arm bone or humerus).
The applicable subheading for the soup stock (frozen veal bones) will be
0506.90.0020, Harmonized Tariff Schedule of the United States (HTS), which
provides for bones and horn-cores, unworked, defatted, simply prepared (but
not cut to shape), treated with acid or degelatinized; powder and waste of
these products, other, bones, crude, steamed or ground. The rate of duty
will be free.
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