The tariff classification of frozen, boneless beef from Australia.

NY F87505 June 14, 2000 CLA-2-02:RR:NC:2:231 F87505 CATEGORY: Classification TARIFF NO.: 0202.30.3000; 0202.30.5000; 0202.30.8000 Mr. Jim Reynolds John A. Steer Company 28 South Second Street Philadelphia, PA 19106 RE: The tariff classification of frozen, boneless beef from Australia. Dear Mr. Reynolds: In your letter, dated May 17, 2000, you requested a classification ruling on behalf of your client, Consolidated Trading, Div. of Consolidated Meat Group Pty Ltd, Queensland, Australia. The product is described as frozen, boneless beef, bulk packed in 60 pound export cartons. Beef pieces taken as trim, forequarters, hindquarters, chucks, etc., will be reduced in size using a dicer. The cut pieces will be approximately 50 millimeters by 50 millimeters (2 inches by 2 inches) by the natural height of the individual piece (about 25 millimeters to 1.50 millimeters, or 1 ¼ to 6 inches). The cut pieces will be blended to a target chemical lean (CL), then automatically packed and frozen. After importation, this beef will be ground. It will not be marketed as a retail item. Generally, meat which has been cut into sizes of about 8 cubic inches (e.g., in pieces measuring 2 x 2 x 2 inches) would be considered “processed” meat, “diced or cut into sizes for stew meat or similar uses,” as described in additional U.S. note 1(a) to chapter 2. Meat which has been cut into larger sizes (e.g., into pieces 2 x 2 x 3 – 6 inches) would not be considered “processed.” Products of heading 0202 are classified based on their condition as imported, rather than on their intended use. Accordingly, a mixture of “processed” meat with meat which is not “processed” would be commingled goods, classifiable according to the terms of General Note 17, HTSUS. If determined to be commingled merchandise, and if entered under quota, this frozen, boneless, cut beef will be classified in subheading 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. If this beef is not treated as a commingled product, and if entered under quota, classification will be in subheading 0202.30.5000, 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. Requests for information regarding applicable regulations administered by the U.S. Department of Agriculture may be addressed to that agency at the following location: U.S. Department of Agriculture A.P.H.I.S. Veterinary Services Federal Building, Room 758 6505 Belcrest Road Hyattsville, MD 20782 Att: Dr. John Blackwell 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