CLA-2 CO:R:C:G 087864 RFC
Ms. Cecilia Castellanos
Executive Vice President
Withrow, Zerwekh & Co.
1241 Watson Center Road
Carson, CA 90745
RE: Prepared or preserved meat product
Dear Ms. Castellanos:
This ruling letter is in response to your request of August
1, 1990, on behalf of your client Sampco, concerning the tariff
classification under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA) of a prepared or preserved meat
product. The product is made in Argentina.
FACTS:
The product consists of boiled pieces of beef and gravy
that are packaged in air tight containers that weight 12 ounces
(340 grams). The beef, which comprises 52.9 % of the product by
weight, is from half carcasses which have been deboned and
trimmed. The gravy consists of water (83.48 %), tomato extract
(4 %), wheat flour (4 %), peeled ground onion (3.7 %), salt (2.6
%), corn starch (1.5 %), monosodium glutamate (0.5 %), caramel
coloring (0.13 %), and ground white pepper (0.09 %). The product
is intended for human consumption.
ISSUE:
What is the proper classification of a prepared or
preserved meat product packaged in air tight containers weighing
12 ounces (340 grams) and consisting of boiled pieces of beef and
gravy containing over 80 percent of water and small amounts of
tomato extract, wheat flour, peeled ground onion, salt, corn
starch, monosodium glutamate, caramel coloring, and ground white
pepper?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is governed
by the General Rules of Interpretation (GRIs). GRI 1 requires
that classification be determined first according to the terms of
the headings of the tariff and any relative section or chapter
notes and, unless otherwise required, then according to the
remaining GRIs, taken in order. GRI 6 prescribes that, for legal
purposes, GRI 1 to 5 shall govern, mutatis mutandis,
classification at subheading levels within the same heading.
A review of the chapters in the HTSUSA reveals that the
instant goods may be potentially classified in chapter 16. This
chapter covers, among other things, preparations of meat.
Guidance concerning the coverage of this chapter can be found in
the Explanatory Notes to chapter 16: "[Chapter 16] covers
prepared foodstuffs obtained by processing meat...[and
covers]...products which have been...[b]oiled, steamed, grilled,
fried, roasted or otherwise cooked...."
In chapter 16, the goods may be potentially classified in
heading 1602. This heading provides for, among other things,
"other prepared or preserved meat." Guidance concerning what
constitutes "other prepared or preserved meat" for purposes of
classification under heading 1602 can be found in the Explanatory
Notes to this heading: "[Heading 1602] covers all prepared or
preserved meat...of the kind falling in this [c]hapter, except
sausages and similar products..., meat extract and meat
juices..., [and includes]...[m]eat...which has been boiled...or
otherwise cooked."
Within heading 1602, subheading 1602.50.2020 provides for
prepared or preserved meat of bovine animals that is non-offal,
not containing cereals or vegetables, other than cured or
pickled, other than corned beef, and in airtight containers less
than 1 kilogram. The instant product meets this article
description on all points with the possible exception of the
requirement that the product "not contain cereals or vegetables."
The cereal and vegetable ingredients found in the instant product
(i.e., tomato extract, wheat flour, onion, corn starch and white
pepper), however, are used in the gravy for flavoring and are
found in such small amounts that their percentage of the total
composition of the product can only be considered de minimis or
of no consequence. As such, the use and small amount of these
cereal and vegetable ingredients are clearly not within the
contemplation or scope of the above-discussed requirement that
the product "not contain cereals and vegetables" for purposes of
classification under subheading 1602.50.2020. Accordingly, the
instant product is properly classified under this subheading.
HOLDING:
The above-described product is properly classified under
subheading 1602.50.2020, HTSUSA, which provides for, among other
things, other prepared or preserved meat, of bovine animals,
other, not containing cereals or vegetables, other, in airtight
containers, other, in containers holding less than 1 kilogram.
The general rate of duty for goods classified under this
subheading is 3 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division