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NY R02660





November 14, 2005

CLA-2-02: RR: NC: SP: 231 R02660

CATEGORY: CLASSIFICATION

TARIFF NO.: 0202.30.3000; 0202.30.8000

Mr. Paul Gentzke
ATEC Systems, Ltd.
650 S. North Lake Blvd.
Altamonte Springs, FL 32701

RE: The tariff classification and country of origin marking under the North American Free Trade Agreement (NAFTA) of frozen beef patties manufactured in Mexico f from beef originating from the United States, Canada and Australia; Article 509.

Dear Mr.Gentzke:

In your letter dated October 07, 2005 you requested a tariff classification ruling.

The merchandise is comprised of processed boneless beef that is manufactured in Mexico from 80 percent beef trimmings originating in the United States and / or Canada and 20 percent beef trimmings from Australia. During the manufacturing process in Mexico, the beef trimmings are ground and formed into beef patties. After processing, the beef patties will be frozen and packed in bulk cardboard containers weighing 30 and 38 pounds net weight.

The applicable subheading for frozen beef patties, 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 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 beef patties, 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.

In your letter, you requested (1) a tariff classification ruling on the finished frozen, boneless beef hamburger patties, (2) a ruling on the proper country of origin marking for these goods and (3) whether the beef trimmings may be treated as fungible materials, allowing the use of an inventory management method to determine whether the patties are originating under NAFTA. Your requests regarding marking, country of origin, and the use of an inventory management method in determining eligibility for preferential tariff treatment under the NAFTA are being referred to the Office of Regulations and Rulings, Bureau of Customs and Border Protection, 1300 Pennsylvania Avenue, N.W., Washington D.C. 20229. A ruling will be issued to you from that office.

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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