CLA-2-16:OT:RR:NC:N2:231
Ms. Lisa Bieda
Mohawk Global Logistics
150 Pierce Road
Itasca, IL 60143
RE: The tariff classification of Dehydrated Beef Stock from Brazil
Dear Ms. Bieda:
In your letter dated October 18, 2017 you requested a tariff classification ruling on behalf of Wenda America, Inc. (Naperville, IL).
The subject merchandise is Natural Dehydrated Beef Stock. The product is composed of 65 percent beef skin, 6 percent beef fat, 6 percent beef trimmings and 23 percent water. Per the flow chart you provided, bovine tissue (beef skin, fat and trimmings) is ground into powder form, water is added to form a paste and cooked. The resultant material is dried, milled, sieved and passed through a metal detector prior to packaging for importation. The product which will be used as broth or stock to flavor food preparation is to be sold to food and meat processors. Natural Dehydrated Beef Stock will be packed in high-density polyethylene plastic bags and made available in either 10 kg bags or in a box with 2 packages each.
The applicable subheading for the Natural Dehydrated Beef Stock will be 1602.50.9040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other prepared or preserved meat, meat offal or blood: of bovine animals: other: other: other. The rate of duty will be 2.5 percent ad valorem.
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 https://hts.usitc.gov/current.
Articles classifiable under subheading 1602.50.9040, HTSUS, which are products of Brazil may be entitled to duty-free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term “GSP”.
This merchandise is 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 Ekeng Manczuk at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division