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NY G82273




October 6, 2000

CLA-2-02:RR:NC:2:231 G82273

CATEGORY: CLASSIFICATION

TARIFF NO.: 0202.30.5000; 0202.30.8000

Mr. John Poole
John A. Steer Company
28 South Second Street
Philadelphia, PA 19106

RE: The tariff classification of frozen, boneless beef from Argentina, Australia, Brazil, New Zealand, and Uruguay.

Dear Mr. Poole:

In your letter, dated September 11, 2000, you requested a classification ruling on behalf of your client, AFFCO New Zealand (USA), Inc., White Plains, NY.

The merchandise is comprised of frozen, boneless beef that has been packed in polybags and then in 60 pound cardboard boxes. The beef is seasoned with a 3 percent by weight mixture, as described below. The seasoning will be put on the meat before the meat is frozen or packed into polybags.

Seasoning ingredients per 100 pounds of seasoning: 2 percent corn syrup solids
0.9375 percent dextrose
0.325 percent fine, black pepper

The seasoning will be added to 60 pound portions of boxed beef at 1.8 pounds per 60 pounds. All products will be from manufacturing bulls and cows and will be trimmed to 100 percent visual lean.

These items are not portion controlled cuts and will be imported as beef pieces in non uniform size ranges as, for example, insides (2-8 pounds), eye of round (1-5 pounds), bottom round flats (1.5-8 pounds), knuckles (1-5 pounds), bolars (1-5 pounds), and briskets (1-4 pounds).

The meat will be used for further processing, primarily for beef jerky, or other cooked products, e.g., soup and frozen entrées.

The applicable subheading for frozen, boneless beef, if entered under quota, will be 0202.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for meat of bovine animals, frozen, boneless, described in additional U.S. note 3 to chapter 2 and entered pursuant to its provisions, other. The rate of duty will be 4.4 cents per kilogram.

If entered after the tariff rate quota quantities listed in additional U.S. note 3 have been reached or exceeded, the frozen, boneless beef will be classified in subheading 0202.30.8000, HTS, which provides for meat of bovine animals, frozen, boneless, other. The rate of duty will be 26.4 percent ad valorem. In addition, products classified in subheading 0202.30.8000, HTS, are subject to additional safeguard duties based on their value, as described in subheadings 9904.02.01 – 9904.02.37, HTS.

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 Thomas Brady at 212-637-7064.

Sincerely,

Robert B. Swierupski
Director,

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