CLA-2-2/15/16:S:N:N1:229-872501

0207.41.0000; 1501.00.0080; 1602.39.0040.

Mr. Serge Lefebvre, Vice President
Abattoir Coquelicot Inc.
C.P. 428
Disraeli, P.Q. G0N 1E0

RE: The tariff classification of various POULTRY and POULTRY- BASED PRODUCTS from Canada.

Dear Lefebvre:

In your letter dated March 11, 1992, you requested a tariff classification ruling.

You describe these products as (1) cooked diced and/or pulled chicken meat, which will be imported frozen for use in preparations such as soups, stews, pies and salads, (2) frozen chicken broth for use in soups and consommes, (3) rendered chicken fat, for use in stew, pies and soup bases, (4) fresh or frozen spent fowl, (5) fresh or frozen fowl breast, (6) fresh or frozen hens' hindquarters, (7) fresh or frozen fowl wings, and (8) fresh or frozen fowl thigh meat.

The applicable subheading for the cooked diced and/or pulled chicken meat will be 1602.39.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for Other prepared or preserved meat, meat offal or blood:... Of poultry of heading 0105:...Other...Other. The duty rate will be 10 percent ad valorem.

Goods classifiable under subheading 1602.39.0040, HTS, which have originated in the territory of Canada, will be entitled to a 6 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

The applicable subheading for the rendered chicken fat will be 1501.00.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for Lard; other pig fat and poultry fat, rendered, whether or not pressed or solvent-extracted...Other. The duty rate will be 6.6 cents per kilogram.

Goods classifiable under subheading 1501.00.0080, HTS, which have originated in the territory of Canada, will be entitled to a Free rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

The applicable subheading for the spent fowl, if imported fresh or chilled, will be 0207.10.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for Poultry not cut in pieces, fresh or chilled:... Other...Chickens:...Other. The duty rate will be 11 cents per kilogram.

The applicable subheading for the spent fowl, if imported frozen, will be 0207.21.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for Poultry not cut in pieces, frozen:...Chickens...Other. The duty rate will be 11 cents per kilogram.

Goods classifiable under subheading 0207.10.4040 and 0207.21.0040, HTS, which have originated in the territory of Canada, will be entitled to a 6.6 cents per kilogram rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

The applicable subheading for the fowl breast, hens' hindquarters, fowl wings and fowl thigh meat, if imported fresh or chilled, will be 0207.39.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for Poultry cuts and offal (including livers), fresh or chilled:...Other...Of chickens. The duty rate will be 22 cents per kilogram.

The applicable subheading for the fowl breast, hens' hindquarters, fowl wings and fowl thigh meat, if imported frozen, will be 0207.41.0000 Harmonized Tariff Schedule of the United States (HTS), which provides for Poultry cuts and offal other than livers, frozen:...Of chickens. The duty rate will be 22 cents per kilogram. Goods classifiable under subheading 0207.39.0020 and 0207.41.0000, HTS, which have originated in the territory of Canada, will be entitled to a 13.2 cents per kilogram rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

Your inquiry does not provide enough information for us to give a classification ruling on the chicken broth. Please confirm whether the following is an accurate description of your product. Make any corrections necessary, and then resubmit your request for a classification ruling. First, chickens, either whole or in pieces, will be boiled in water. The resultant liquid, after removal of the meat, will be centrifuged to remove fat. After centrifuging, the liquid will be boiled for eight hours to produce a concentrated broth with a solids content of 5, 8, 16 or 32 percent. After evaporation, this broth will be packaged in boxes with polybags or in pails, and then frozen. Please also confirm whether salt or any other ingredient is added to the broth at any time in the process prior to packing.

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

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Sincerely,

Jean F. Maguire
Area Director
New York Seaport