J87402 J8 Ruling Active

The tariff classification of frozen beef patties from New Zealand.

Issued July 22, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 0202.30.3000, 0202.30.8000

Headings: 0202

Product description

The merchandise is described thus: 1. “Outlands” brand “Organic Beef Burgers” are frozen, 100 percent organic, beef hamburger patties that are packed in a retail carton of four individually wrapped, ¼ pound hamburgers. The net weight is one pound. 2. This item is the same as above, but salt and pepper have been added.

CBP rationale

The applicable subheading for frozen beef patties (item 1 only), if entered under quota, will be 0202.30.3000, HTS, which provides for meat of bovine animals, frozen, boneless, described in additional U. The applicable subheading for frozen beef patties (item 1 only), if entered outside of quota, will be 0202.30.8000, HTS, which provides for meat of bovine animals, frozen, boneless, other.

Full text

NY J87402 July 22, 2003 CLA-2-02:RR:NC:2:231 J87402 CATEGORY: Classification TARIFF NO.: 0202.30.3000; 0202.30.8000 Mr. P.B. Mathiesen Outlands Limited 1740 East Garry Avenue, Suite 235 Santa Ana, CA 92705 RE: The tariff classification of frozen beef patties from New Zealand. Dear Mr. Mathiesen: In your letter, dated July 10, 2003, you requested a tariff classification ruling. The merchandise is described thus: 1. “Outlands” brand “Organic Beef Burgers” are frozen, 100 percent organic, beef hamburger patties that are packed in a retail carton of four individually wrapped, ¼ pound hamburgers. The net weight is one pound. 2. This item is the same as above, but salt and pepper have been added. The applicable subheading for frozen beef patties (item 1 only), if entered under quota, will be 0202.30.3000, 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 beef patties (item 1 only), if entered outside of 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 duties based on their value, as described in subheadings 9904.02.01 – 9904.02.37, HTS. We do not have enough information to issue a ruling on the frozen beef patties with salt and pepper added (item 2). Please indicate the percentage by weight of salt and the percentage by weight of pepper in these hamburgers. Verify that these products are frozen. 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 National Commodity Specialist Division

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