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NY L83891




May 18, 2005

CLA-2-03: RR: NC: 2:231 L83891

CATEGORY: CLASSIFICATION

TARIFF NO.: 0201.30.5000; 0201.30.8090; 0202.30.5000; 0202.30.8000

Mr. Joseph R. Hoffacker
Barthco Trade Consultants
5101 South Broad Street
Philadelphia, PA 19112-1404

RE: The tariff classification of chilled and frozen boneless beef from Uruguay.

Dear Mr. Hoffacker:

In your letter dated April 07, 2005 on behalf of your client, Tastie Farms Inc., you requested a tariff classification ruling.

The merchandise is described as boneless beef cuts of about 10 to 16 pounds, or more, will be imported either as frozen beef in poly-lined bulk packs or as chilled beef in vacuum-sealed packs. This beef would be for grinding or for other uses typical for this type product. Whether chilled or frozen, vacuum-packed, individually wrapped or packed in bulk containers, this beef will be packed with 1 percent salt for preservation. Since the product contains 1 percent salt, you feel that its classification should be in subheading 0210, Harmonized Tariff Schedule (HTS), the provision for meat and edible meat offal, salted, in brine, dried or smoked. We would disagree.

The classification of beef and other meat in the headings of Chapter 2 are provided for, inter alia, based on their method of preservation,--i.e., as fresh, chilled, frozen, salted, brined, dried or smoked. The Explanatory Notes to Chapter 2 specifically indicate that the category “Fresh,” referring to “fresh meat” or “fresh meat offal” includes such products when they have been “packed with salt as a temporary preservative during transport.” It is apparent that the mere presence of salt in a meat product does not constitute “salting” for tariff purposes. Salting, for purposes of classification in heading 0210, HTS, is a preservative process in which meat or meat offal is preserved by deep dry salting which impregnates the meat evenly throughout. In contrast, the instant products, which are imported provisionally preserved by chilling and freezing, are classifiable as having the character of chilled and frozen beef.

The applicable subheading for chilled boneless beef, if entered under the Tariff Rate Quota, will be 0201.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for meat of bovine animals, fresh or chilled, boneless, described in additional U.S. note 3 to this chapter and entered pursuant to its provisions, other. The rate of duty will be 4.4 cents per kilogram.

The applicable subheading for chilled boneless beef, if entered outside the quota, will be 0201.30.8090, HTS, which provides for meat of bovine animals, fresh or chilled, boneless, other, other. The rate of duty will be 26.4 percent ad valorem. In addition, products classified in subheading 0201.30.8090, HTS, will be subject to additional safeguard duties based on their value, as described in subheadings 9904.02.01 – 9904.02.37.

The applicable subheading for frozen boneless beef, if entered under the Tariff Rate 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, 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 9904.02.01 – 9904.02.37.

This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 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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