Mr. Brian Kavanaugh
Deringer Logistics Consulting Group
1 Lincoln Blvd., Suite 225
Rouses Point, NY 12979
RE: The tariff classification of fresh and frozen bison bones with adhering meat, from Canada.
Dear Mr. Kavanaugh:
In your letter dated December 9, 2009, you requested a tariff classification ruling on behalf of Sunterra Meats Ltd. (Innisfail, AB, Canada).
The goods in question are described as bison bones, “derived from the deboning process and not further processed,” to be imported with residual meat attached. You state that they will be packaged in 25-kg boxes or combo bins, and can be either fresh or frozen. The marrow will still be in the bones. You state further that the bones can be used after importation for pet food (by being cooked and/or smoked prior to sale as pet food chews), or for making soup stock/broth for human consumption. Photos accompanying your inquiry depict various, individual bones with small amounts of red meat adhering to them.
The applicable subheading for the fresh bison bones will be 0201.20.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for meat of bovine animals, fresh or chilled: other cuts with bone in: described in additional U.S. note 3 to chapter 2 and entered pursuant to its provisions: other. The general rate of duty will be 4.4 cents per kilogram.
The applicable subheading for the frozen bison bones will be 0202.20.5000, HTSUS, which provides for meat of bovine animals, frozen: other cuts with bone in: described in additional U.S. note 3 to chapter 2 and entered pursuant to its provisions: other. The general rate of duty will be 4.4 cents per kilogram.
The above classifications apply when the bones are not from parts of the animal enumerated as “offal” (e.g., cuts of heads, feet, tails, etc.) in the Harmonized Explanatory Notes to heading 0206. Any bones of animal parts enumerated as offal will instead be classifiable as indicated below.
The applicable subheading for the fresh offal-type bison bones will be 0206.10.0000, HTSUS, which provides for edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen: of bovine animals, fresh or chilled. The general rate of duty will be free.
The applicable subheading for the frozen offal-type bison bones will be 0206.29.0000, HTSUS, which provides for edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen: of bovine animals, frozen: other. The general rate of duty will be free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
The importation of the merchandise discussed in this ruling may be subject to requirements administered by the following U.S. Department of Agriculture agencies, which may be contacted for further information:
Technical Service Center
Suite 300, Landmark Center
1299 Farnam Street
Omaha, NE 68102
Tel. (402) 344-5000
National Center for Import and Export
4700 River Road, Unit 40
Riverdale, MD 20737
Tel. (301) 734-3277
This merchandise may also be subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Nathan Rosenstein at (646) 733-3030.
Robert B. Swierupski
National Commodity Specialist Division