Mr. Martin Bell
2220 Florida Avenue South
Minneapolis, MN 55426
RE: The tariff classification of animal gullets from Australia and Uruguay.
Dear Mr. Bell:
In your letter, dated June 18, 1998, you have requested a tariff
The products are Capra bovidae (goat) gullets (from Australia) and bovine
(beef) gullets (from Uruguay). The gullets are packed 50-100 pieces per plastic
bag, frozen, and placed in poly lined cartons. After importation, enzyme will
be extracted from the gullets for use in the manufacture of cheese culture.
The applicable subheading for the bovine (beef) gullets will be
0206.29.0000, Harmonized Tariff Schedule of the United States (HTS), 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 rate of duty will be free.
The applicable subheading for the Capra bovidae (goat) gullets will be
0206.90.0040, HTS, which provides for edible offal of bovine animals, swine,
sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen, other,
frozen, of goats, horses, asses, mules or hinnies. The rate of duty will be
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.
Robert B. Swierupski