CLA-2-16:RR:NC:2:231 C87430
Mr. James Kelly
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia. PA 19153
RE: The tariff classification of cooked, frozen beef from
Argentina.
Dear Mr. Kelly:
In your letter, dated April 28, 1998, you have requested a
tariff classification ruling on behalf of your client, The
Campbell Soup Company, Camden, NJ.
The merchandise, which is called, "Dinner Beef," is
comprised of boneless, cooked, frozen beef, water, and a binder
product containing beef, water, modified food starch, salt, and
sodium phosphate.
During the manufacturing process, beef and other ingredients
are placed in a precut, nylon tube that has been heat sealed at
one end. The tubed beef is cooked in hot water and then it is
cooled in cold water. After cooling, the tubes are compacted,
and the open end is twisted and heat sealed. Then the sealed,
tubed beef is frozen in a blast freezer. Each package of cooked,
frozen beef weighs 6 kilograms.
Each "Dinner Beef" container is produced from a length of
tubing made from nylon, coextruded film. The film is comprised
of an external layer of Polyamide 6, 40-60 microns thick, and an
internal layer of Polyamide 12, 40 microns thick. The total
thickness of the film is 90 microns. The film is cut into 33-37
inch lengths, each 7 inches in diameter.
To make the beef container, the precut tubes are twisted and
folded over tightly at one end, and then wrapped fused using a
sealing machine. After the tube has been stuffed with meat, and
the package has been cooked and cooled, the tube is compacted,
and the open end is twisted, folded, and fused on a sealing
machine. The package is immediately frozen in a blast freezer.
The applicable subheading for "Dinner Beef" (boneless,
cooked, frozen beef, water, and binder product that will be
imported in sealed, nylon tubes) will be 1602.50.2040, Harmonized
Tariff Schedule of the United States (HTS), which provides for
other prepared or preserved meat, meat offal or blood, of bovine
animals, other, not containing cereals or vegetables, other, in
airtight containers, other, other. The rate of duty will be 1.9
percent ad valorem.
This ruling is being issued under the provisions of Part
177 of the Customs Regulations (19 CFR 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 Ralph
Conte at (212) 466-5759.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division