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NY H87769





February 28, 2002
CLA-2-02:RR:NC:2:231 H87769

CATEGORY: CLASSIFICATION

TARIFF NO.: 0202.30.3000; 0202.30.5000; 0202.30.8000

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

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

Dear Mr. Wackerman:

In your letter, dated February 14, 2002, on behalf of your client, Gurrentz International Corporation, Pittsburgh, PA, you requested a classification ruling.

The merchandise is comprised of fresh, boneless beef, in the form of 1 to 2 inch cubes or in slabs 1 to 1½ inches thick, sliced from large muscle cuts, which have been marinated and, then, frozen, as described below:

Chunked and formed, boneless beef product with 10 percent marinate. During the manufacturing process, fresh, boneless beef is trimmed of gristle. Then it is submitted to a blending process, during which it is fragmented into pieces, roughly measuring 1 to 2 inches on any side or diameter. The chunks are then vacuum tumbled in marinate until all the marinate has been absorbed. The 10 percent marinate contains 35.32 percent dextrose, 34.65 percent sodium phosphate, 14.85 percent hydrolyzed soy protein, 14.62 percent autolyzed yeast, and 0.56 percent soybean oil-silica gel. After tumbling, the chunks are placed in a box mold (measuring 4 inches by 7 inches by 31 inches) and frozen. The meat will be exported to the United States in these boxes. After importation, retail establishments will temper these molds to 28o Fahrenheit, slice them wafer thin, and cook them on griddles.

Chunked and formed, boneless beef with 25 percent marinate. Fresh, boneless beef is trimmed of gristle. Then it is submitted to a blending process, during which it is fragmented into pieces, roughly measuring 1 to 2 inches on any side or diameter. The chunks are then vacuum tumbled in marinate until all the marinate has been absorbed. The 25 percent marinate contains 34.27 percent sodium phosphate, 34.26 percent dextrose, 22.83 percent salt, 6.69 percent hydrolyzed soy protein, and 1.95 percent tetrasodium pyrophosphate. After tumbling, the chunks are placed in a box mold (measuring 4 inches by 7 inches by 31 inches) and frozen. The meat will be exported to the United States in these boxes. After importation, retail establishments will temper these molds to 28o Fahrenheit, slice them wafer thin, and cook them on griddles.

Sliced, whole muscle, boneless beef with 10 percent marinate is, first, trimmed of gristle, and then sliced into slabs of 1 to 1½ inch thickness. Each slice is then needled or macerated. These slices are then vacuum tumbled in marinate until all the marinate has been absorbed. The 10 percent marinate contains 35.32 percent dextrose, 34.65 percent sodium phosphate, 14.85 percent hydrolyzed soy protein, 14.62 percent autolyzed yeast, and 0.56 percent soybean oil-silica gel. After tumbling, each piece is laid, interleaf style, in a box mold (measuring 4 inches by 7 inches by 31 inches) and frozen. The meat will be exported to the United States in these boxes. After importation, retail establishments will temper the meat to 28o Fahrenheit, slice it wafer thin, and cook it on griddles.

Sliced, whole muscle, boneless beef with 25 percent marinate is, first, trimmed of gristle, and then sliced into slabs of 1 to 1½ inch thickness. Each slice is then needled or macerated. These slices are then vacuum tumbled in marinate until all the marinate has been absorbed. The 25 percent marinate contains 34.27 percent sodium phosphate, 34.26 percent dextrose, 22.83 percent salt, 6.69 percent hydrolyzed soy protein, and 1.95 percent tetrasodium pyrophosphate. After tumbling, each piece is laid, interleaf style, in a box mold (measuring 4 inches by 7 inches by 31 inches) and frozen. The meat will be exported to the United States in these boxes. After importation, retail establishments will temper the meat to 28o Fahrenheit, slice it wafer thin, and cook it on griddles.

The applicable subheading for frozen boneless beef cubes, if entered under quota, will be 0202.30.3000, 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, processed, other. The rate of duty will be 10 percent ad valorem.

The applicable subheading for frozen, boneless beef slabs, 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 chapter 2 and entered pursuant to its provisions, other. The rate of duty will be 4.4 cents per kilogram.

The applicable subheading for frozen, boneless beef, either cubes or slabs, if entered outside the quota, will be 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, will be subject to additional safeguard duties based on their value, as described in subheadings 9904.02.019904.02.37.

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 (646) 733-3030.

Sincerely,

Robert B. Swierupski
Director

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