Provisional Translation

OTO No. 500 Classification MOF-89
MAFF-80
Date of Acceptance July 21, 1993 Ministry/Agency Receiving Complaint Economic Planning Agency
Responsible Ministries Ministry of Finance
Ministry of Agriculture, Forestry and Fisheries
Related Laws Customs Tariff Law
Complainant Domestic firm Exporting Countries
Subject Review of tariff classification pertaining to chopped bone-in frozen chicken thighs
Details of Measures The tariff classification for chopped bone-in frozen chicken thighs is determined in accordance with the Customs Tariff Schedule, which is the Annexed Tariff of the Customs Tariff Law and related directives, and according to which the applicable tariff number is set. In the examples of tariff classification, the scope of "bone-in thigh" classed under No. 0207.41-010 of the Customs Tariff Schedule includes the entire leg. In other words, this refers to "bone-in upper thigh" and "bone-in lower thigh, " which may either be attached or separated at the knee joint. "Bone-in thigh" may have meat from the pelvic region attached, but is not considered "bone-in thigh" if it includes skin from the back or bone from the pelvis or if the "bone-in thigh" is cut into smaller pieces.
Accordingly, the complainant was informed that "bone-in thigh" cut into smaller pieces (chopped) is not currently included under "bone-in thigh" classed under No. 0207.41-010 of the Customs Tariff Schedule. (November 26, 1993, Ministry of Finance)
However, the complainant was also informed that in the light of conditions relating to domestic distribution, the related directives had been amended as a result of discussions between the ministries of Finance and of Agriculture, Forestry and Fisheries, and that for import declarations submitted from October 1, 1994, "bone-in upper thigh" and "bone-in lower thigh" cut into smaller pieces consisting not of meat only, and of recognizable shape, would be classed as "bone-in thigh." (September 9, 1994, Ministry of Finance, Ministry of Agriculture, Forestry and Fisheries)
Classification of Processing A Directions I-a
Remarks Improvement measures were taken on October 1, 1994.

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