Canada Border Services Agency
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Advance Rulings for Tariff Classification

Product Name

Chicken burgers

Technical Reference System Number

235075

Description

These are fully cooked burger patties made of ground chicken meat (approximately 85% of the total cooked weight of the product), spices and various roasted vegetables. The burgers are sold in packages of eight.

Analysis and Justification

The chicken burgers meet the terms of Note 2 to Chapter 16 of the Harmonized System. They also meet the terms of Supplementary Note 1 to Chapter 16 of the Customs Tariff as a “specially defined mixture”. Heading 16.02 covers “other prepared or preserved meat, meat offal or blood”. Within that heading, subheading 1602.32 covers prepared meat “of fowls of the species Gallus domesticus”. Based on the composition of the burgers, they are not considered “prepared meals” as defined in paragraph 25(d) of Memorandum D10-18-4, Importation of Certain Agricultural Products and the Import Control List (ICL). Tariff item 1602.32.92 provides for “specially defined mixtures, other than in cans or glass jars”.

Decision

In accordance with General Interpretative Rule 1 of the Harmonized System, the chicken burgers are classified under classification number 1602.32.92.10 of the Customs Tariff.