HQ 960584

July 20,1998

CLA-2 RR:CR:GC 960584 JGB

CATEGORY: Classification

TARIFF NO.: 0210.19.0090

Mr. Gurmej Singh

JB Foods

159 Bayne Crescent

Cambridge, Ontario N1T 1K4

Canada

RE: Modification of NY B82748; tariff classification of bacon from
Denmark.

Dear Mr. Singh:

This is in reference to New York Ruling Letter *(*NY) B82748, issued to
you on March 11, 1997, concerning the classification of

bacon products from Denmark.

Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C.
1625(c)(1)), as amended by section 623 of Title VI (Customs
Modernization) of the North American Free Trade Agreement Implementation
Act (Pub. L. 103-182, 107 Stat. 2057), on June 10, 1998, Customs
published a notice in the *Customs Bulletin*, Vol. 32, No. 22/23,
proposing to modify New York Ruling Letter (NY) B82748, issued March 11,
1997, pertaining to the tariff classification of certain meat of swine
and inviting comments on the correctness of the proposed modification.
No comments were received in response to the notice.

**FACTS:**

In New York Ruling Letter (NY) B82748, issued March 11, 1997, Customs
ruled that (1) frozen, rindless, back pork bacon and (2) frozen,
rindless, *smoked*, back pork bacon would be properly classified under
subheading 0210.12.0020, Harmonized Tariff Schedule of the United States
(Annotated) (HTSUSA), a provision for "Meat and edible offal, salted, in
brine, dried or smoked; edible flours and meals of meat or meat offal:
Meat of swine: Bellies (streaky) and cuts thereof, Other" now dutiable
at 1.7 cents per kilogram as products of Denmark.

Upon review of this ruling, Customs has discovered an error in the
classification with respect to the two products enumerated above. Those
products should have been classified in subheading 0210.19.0090, HTSUSA,
the provision for "Meat and edible offal, salted, in brine, dried or
smoked; edible flours and meals of meat or meat offal: Meat of swine:
Other, Other", dutiable at 1.7 cents per kilogram.

**ISSUE:**

Whether the identified products are classified as "Bellies and cuts
thereof" or as other than hams, shoulders, and bellies.

**LAW AND ANALYSIS:**

Merchandise imported into the U.S. is classified under the HTSUSA.
Tariff classification is governed by the principles set forth in the
General Rules of Interpretation (GRIs) and, in the absence of special
language or context which otherwise requires, by the Additional U.S.
Rules of Interpretation. The GRIs and the Additional U.S. Rules of
Interpretation are part of the HTSUSA and are to be considered statutory
provisions of law for all purposes.

GRI 1 requires that classification be determined first according to the
terms of the headings of the tariff schedule and any relative section or
chapter notes and, unless otherwise required, according to the remaining
GRIs taken in their appropriate order. GRI 6 requires that the
classification of goods in the subheadings of headings shall be
determined according to the terms of those subheadings, any related
subheading notes and, *mutatis mutandis*, to the GRIs.

This matter is governed by GRI 6, in that the choice in classification
is between two subheadings at the 6-digit level. In this case, the named
provision, "bellies" does not describe the product in that only a small
portion of belly strip is left attached to the back. Therefore, the
products are "other" than bellies and are classified in subheading
0210.19.0090, HTSUSA.

**HOLDING:**

NY B82748, issued March 11, 1997, is modified to reclassify

"1. Frozen, rindless, back pork bacon" and "2. Frozen, rindless, smoked,
back pork bacon" in subheading 0210.19.0090, HTSUSA, the provision for
"Meat and edible offal, salted, in brine, dried or smoked; edible flours
and meals of meat or meat offal: Meat of swine: Other, Other", dutiable
at 1.7 cents per kilogram.

In accordance with 19 U.S.C. 1625(c), this ruling will become effective
60 days after its publication in the *Customs Bulletin*. Publication of
rulings or decisions pursuant to 19 U.S.C. 1625(c) does not constitute a
change of practice or position in accordance with section 177.10(c)(1),
Customs Regulations (19 CFR 177.10 (c)(1)).

Sincerely,

John A. Durant, Director

Commercial Rulings Division