CLA-2 RR:CR:GC 960585 JGB
Mr. Gurmej Singh
JB Foods
159 Bayne Crescent
Cambridge, Ontario N1T 1K4
Canada
RE: Modification of NY A80393; tariff classification of bacon from Denmark.
Dear Mr. Singh:
This is in reference to New York Ruling Letter (NY) A80393, issued to you on March 7, 1996, concerning the classification of
bacon products from Denmark.
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. 1625(c)(1)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act (Pub. L. 103-182, 107 Stat. 2057), on June 10, 1998, Customs published a notice in the Customs Bulletin, Vol. 32, No. 22/23, proposing to modify New York Ruling Letter (NY) A80393, issued March 7, 1996, pertaining to the tariff classification of certain meat of swine and inviting comments on the correctness of the proposed modification. No comments were received in response to the notice.
FACTS:
In NY A80393, issued March 7, 1996, Customs ruled that frozen, rindless, cured, smoked or unsmoked back pork bacon slabs would be properly classified under subheading 0210.12.0020, Harmonized Tariff Schedule of the United States (Annotated) (HTSUSA), a provision for “Meat and edible offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal: Meat of swine: Bellies (streaky) and cuts thereof, Other” now dutiable at 1.7 cents per kilogram as products of Denmark.
Upon review of this ruling, Customs has discovered an error in the classification with respect to the product described above. The product should have been classified in subheading 0210.19.0090, HTSUSA, the provision for “Meat and edible offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal: Meat of swine: Other, Other”, dutiable at 1.7 cents per kilogram.
ISSUE:
Whether the identified product is classified as “Bellies and cuts thereof” or as other than hams, shoulders, and bellies.
LAW AND ANALYSIS:
Merchandise imported into the U.S. is classified under the HTSUSA. Tariff classification is governed by the principles set forth in the General Rules of Interpretation (GRIs) and, in the absence of special language or context which otherwise requires, by the Additional U.S. Rules of Interpretation. The GRIs and the Additional U.S. Rules of Interpretation are part of the HTSUSA and are to be considered statutory provisions of law for all purposes.
GRI 1 requires that classification be determined first according to the terms of the headings of the tariff schedule and any relative section or chapter notes and, unless otherwise required, according to the remaining GRIs taken in their appropriate order. GRI 6 requires that the classification of goods in the subheadings of headings shall be determined according to the terms of those subheadings, any related subheading notes and, mutatis mutandis, to the GRIs.
This matter is governed by GRI 6, in that the choice in classification is between two subheadings at the 6-digit level. In this case, the named provision, “bellies” does not describe the product in that the product consists of back, not belly meat. Therefore, the products are “other” than bellies and are classified in subheading 0210.19.0090, HTSUSA.
HOLDING:
NY A80393, issued March 7, 1996, is modified to reclassify
frozen, rindless, cured, smoked or unsmoked back pork bacon slabs in subheading 0210.19.0090, HTSUSA, the provision for “Meat and edible offal, salted, in brine, dried or smoked; edible flours
and meals of meat or meat offal: Meat of swine: Other, Other”, dutiable at 1.7 cents per kilogram.
In accordance with 19 U.S.C. 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin. Publication of rulings or decisions pursuant to 19 U.S.C. 1625(c) does not constitute a change of practice or position in accordance with section 177.10(c)(1), Customs Regulations (19 CFR 177.10 (c)(1)).
Sincerely,
John A. Durant, Director
Commercial Rulings Division