F83135 F8 Ruling Active

The tariff classification of frozen, boneless beef fronts and hinds from Argentina and Uruguay.

Issued March 16, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 0202.30.8000, 0202.30.5000

Headings: 0202

Product description

The product is described as frozen, boneless beef fronts and hinds that are 90 percent C.L. seasoned. Fronts and hinds are large cuts of meat, which include clods, chucks, and other cuts.

CBP rationale

The applicable subheading for frozen, boneless beef fronts and hinds, 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. The applicable subheading for frozen, boneless beef fronts and hinds, if entered outside the quota, will be 0202.30.8000, HTS, which provides for meat of bovine animals, frozen, boneless, other.

Full text

NY F83135 March 16, 2000 CLA-2-02:RR:NC:2:231 F83135 CATEGORY: Classification TARIFF NO.: 0202.30.5000; 0202.30.8000 Ms. Maggie Valerio International Food Packers Corporation 7095 S.W. 47th Street Miami,FL 33155 RE: The tariff classification of frozen, boneless beef fronts and hinds from Argentina and Uruguay. Dear Ms. Valerio: In your letter, dated February 10, 2000, you requested a classification ruling. The product is described as frozen, boneless beef fronts and hinds that are 90 percent C.L. seasoned. Fronts and hinds are large cuts of meat, which include clods, chucks, and other cuts. You state that these pieces will be loaded into a mixer, where 0.5 percent dextrose, 1 percent mustard, and 0.5 percent salt will be added. The product will be mixed until all seasoning is fully dispersed and absorbed. From the mixer, the meat will be pressed into carton-sized frames, frozen, and then packed into export cartons. After importation into the United States, this beef will be further manufactured by grinding for use in hamburgers and similar products. The applicable subheading for frozen, boneless beef fronts and hinds, 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 an entered pursuant to its provisions, other. The rate of duty will be 4.4 cents per kilogram. The applicable subheading for frozen, boneless beef fronts and hinds, 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 safeguard duties based on their value, as described in subheadings 9904.02.01 – 9904.02.37. 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 212-637-7064. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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