OT:RR:CTF:FTM H341515 TSM
Mr. G. Layne Machado
Norman G. Jensen, Inc.
P.O. Box 1450
Blaine, WA 98230
Re: Revocation of New York Ruling Letter (NY) 864034; Tariff Classification of Fresh and
Frozen Pork Jowls
Dear Mr. Machado:
This is in reference to NY 864034, dated June 14, 1991, issued to you on behalf of your
client, Gainers, Inc., concerning the tariff classification of fresh and frozen pork jowls. In that
ruling, U.S. Customs and Border Protection (“CBP”) classified fresh pork jowls under heading
0203, HTSUS, and specifically under subheading 0203.19.4090, HTSUSA, which provides for
“Meat of swine, fresh, chilled, or frozen: Fresh or chilled: Other: Other: Other.” CBP classified
frozen pork jowls under heading 0203, HTSUS, and specifically under subheading 0203.29.4000,
HTSUSA, which provides for “Meat of swine, fresh, chilled, or frozen: Frozen: Other: Other.”
Upon additional review, we have found this classification to be incorrect. For the reasons set forth
below we hereby revoke NY 864034.
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), a notice was published in the Customs
Bulletin, Volume 59, No. 37, on September 10, 2025, proposing to revoke NY 864034, and to
revoke any treatment accorded to substantially identical transactions. No comments were received
in response to the notice.
FACTS:
In NY 864034, the pork jowls were described as follows:
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The product in question is described as PORK JOWLS, which will be imported from
Canada in a fresh or frozen condition.
ISSUE:
Whether fresh and frozen pork jowls are classified under heading 0203, HTSUS, which
provides for “Meat of swine, fresh, chilled, or frozen,” or heading 0206, HTSUS, which provides
for “Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh,
chilled or frozen.”
LAW AND ANALYSIS:
Classification under the HTSUS is determined in accordance with the General Rules of
Interpretation (“GRIs”). GRI 1 provides that the classification of goods shall be determined
according to the terms of the headings of the tariff schedule and any relative section or chapter
notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the
headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be
applied in order.
The 2025 HTSUS provisions under consideration are as follows:
0203 Meat of swine, fresh, chilled, or frozen
* * *
0206 Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or
hinnies, fresh, chilled or frozen
* * *
In understanding the language of the HTSUS, the Explanatory Notes (“ENs”) of the
Harmonized Commodity Description and Coding System may be utilized. The ENs, although
neither dispositive nor legally binding, provide a commentary on the scope of each heading, and
are generally indicative of the proper interpretation of the Harmonized System at the international
level. See T.D. 89-80, 54 Fed. Reg. 35127 (August 23, 1989).
General EN to Chapter 2 provides in relevant part:
GENERAL
This Chapter applies to meat in carcasses (i.e., the body of an animal with or without
the head), half-carcasses (resulting from the lengthwise splitting of a carcass),
quarters, pieces, etc., to meat offal, and to flours and meals of meat or meat offal,
of all animals (except fish and crustaceans, molluscs and other aquatic
invertebrates - Chapter 3), suitable for human consumption.
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Meat and meat offal unsuitable or unfit for human consumption
are excluded (heading 05.11). Flours, meals and pellets unfit for human
consumption, obtained from meat or meat offal, are also excluded (heading 23.01).
Offal generally can be grouped in four categories:
(1) That which is mainly used for human consumption (e.g., heads and cuts thereof
(including ears), feet, tails, hearts, tongues, thick skirts, thin skirts, cauls,
throats, thymus glands).
(2) That which is used solely in the preparation of pharmaceutical products (e.g.,
gall bags, adrenal glands, placenta).
(3) That which can be used for human consumption or for the preparation of
pharmaceutical products (e.g., livers, kidneys, lungs, brains, pancreas, spleens,
spinal cords, ovaries, uteri, testes, udders, thyroid glands, pituitary glands).
(4) That, such as skins, which can be used for human consumption or for other
purposes (e.g., manufacture of leather).
The offal referred to in paragraph (1), fresh, chilled, frozen, salted, in brine, dried
or smoked, remains classified in this Chapter unless it is unfit for human
consumption, in which case it is to be classified in heading 05.11.
* * *
EN 02.03 provides as follows:
This heading covers fresh, chilled or frozen meat of pigs and other swine, whether
domestic or wild (e.g., wild boars). The heading includes streaky pork and similar
meats interlarded with a high proportion of fat, and fat with an adhering layer of
meat.
* * *
EN 02.06 provides as follows:
The edible offal of this heading includes the following: heads and cuts thereof
(including ears), feet, tails, hearts, udders, livers, kidneys, sweetbreads (thymus
glands and pancreas), brains, lungs, throats, thick skirts, thin skirts, spleens, tongues,
caul, spinal cords, edible skin, reproductive organs (e.g., uteri, ovaries and testes),
thyroid glands, pituitary glands. For the principles to be applied for the
classification of offal, see the General Explanatory Note to this Chapter.
* * *
In NY 864034, fresh and frozen pork jowls were classified under heading 0203, HTSUS,
which provides for “Meat of swine, fresh, chilled, or frozen.” EN 02.03 provides that the heading
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“includes streaky pork and similar meats interlarded with a high proportion of fat.” In connection
with cookery, dictionary definitions of the term “streaky” show that the term is typically related to
bacon. For example, The Free Dictionary provides that, in cookery, the term “streaky” describes
bacon as having alternate layers of meat and fat. 1 Moreover, Merriam-Webster Dictionary defines
“streaky” as “marked with streaks,” such as “streaky bacon.” 2 With regard to bacon, New World
Encyclopedia provides that “[b]acon is any of certain cuts of meat taken from the sides, belly, or
back of a pig that may be cured and/or smoked.” 3 Unlike bacon, which is taken from the sides,
belly, or back of a pig and covered by heading 0203, HTSUS, pork jowls are cut from the head.
Therefore, we find that pork jowls are not classified in heading 0203, HTSUS.
Heading 0206, HTSUS, provides for “Edible offal of bovine animals, swine, sheep, goats,
horses, asses, mules or hinnies, fresh, chilled or frozen.” The General EN to Chapter 2 and
EN 02.06 provide that edible offal of heading 02.06 includes heads and cuts thereof. Because pork
jowls, also known as pork cheeks, are cut from the head, they are edible offal within the meaning
of the referenced ENs. Accordingly, we find that pork jowls are classified in heading 0206,
HTSUS.
Based on the foregoing, we find that fresh and frozen pork jowls are classified under
heading 0206, HTSUS, which provides for “Edible offal of bovine animals, swine, sheep, goats,
horses, asses, mules or hinnies, fresh, chilled or frozen.” Specifically, fresh pork jowls are
classified under subheading 0206.30.0000, HTSUSA, which provides for “Edible offal …: Of
swine, fresh or chilled.” Frozen pork jowls are classified under subheading 0206.49.0000,
HTSUSA, which provides for “Edible offal …: Of swine, frozen: Other.”
HOLDING:
By application of GRIs 1 and 6, we find that fresh and frozen pork jowls are classified
under heading 0206, HTSUS, which provides for “Edible offal of bovine animals, swine, sheep,
goats, horses, asses, mules or hinnies, fresh, chilled or frozen.” Specifically, fresh pork jowls are
classified under subheading 0206.30.0000, HTSUSA, which provides for “Edible offal …: Of
swine, fresh or chilled.” Frozen pork jowls are classified under subheading 0206.49.0000,
HTSUSA, which provides for “Edible offal …: Of swine, frozen: Other.”
The 2025 column one, general rate of duty is Free.
EFFECT ON OTHER RULINGS:
NY 864034, dated June 14, 1991, is hereby REVOKED.
1
Streaky, The Free Dictionary, https://www.thefreedictionary.com/streaky (last visited March 28, 2025).
2
Streaky, Merriam-Webster, https://www.merriam-webster.com/dictionary/streaky (last visited March 28, 2025).
3
Bacon, New World Encyclopedia, https://www.newworldencyclopedia.org/entry/Bacon (las visited March 28, 2025).
4
In accordance with 19 U.S.C. § 1625(c), this ruling will become effective 60 days after its
publication in the Customs Bulletin.
Sincerely,
Digitally signed by
YULIYA A YULIYA A GULIS
Date: 2025.12.16
GULIS 14:13:05 -05'00'
Yuliya A. Gulis, Director
Commercial and Trade Facilitation Division
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