CLA-2-02:RR:NC:FC:231 818468

Mr. Gurmej Singh
JB Foods
159 Bayne Crescent
Cambridge, Ontario N1T 1K4
Canada

RE: The tariff classification of bacon from Denmark.

Dear Mr. Singh:

In your letter, dated January 15, 1996, you requested a tariff classification ruling. The product is rindless, smoked, back pork bacon. The ingredients are backs, water, salt, sodium nitrite, and sodium ascorbate. During processing, pork loins with belly strips are trimmed of rind; loin ribs are excised, and superfluous fat and bone remnants are removed. The applicable subheading for the bacon will be 0210.12.0020, 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, bellies (streaky) and cuts thereof, bacon. The rate of duty will be 1.9 cents per kilogram.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be attached to the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Ralph Conte at (212) 466-5759.


Sincerely,

Roger J. Silvestri
Director
National Commodity
Specialist Division