CBP Ruling N017317 — The tariff classification of frozen beef from Uruguay.

Tariff classification

Headings: 0202

Product description

The merchandise to be imported is identified as “frozen seasoned beef steak, chunked and formed,” which will be used by customers by thinly slicing, grilling and adding other ingredients to produce steak sandwiches commonly known as “Philly Cheese Steaks.” The production of the merchandise prior to its exportation to the United States is described as follows: 100% visually lean beef is diced into 1” cubes and mixed with water, 5% ground beef chuck, modified food starch, and seasoning. The product is then put into a vacuum ribbon blender where it is blended for 15 minutes. The product is then stuffed in 30-lb logs measuring 28” x 7¼” x 3¾”, and formed and frozen in cardboard shipping cartons. The imported product is said to consist of 75% beef, 19% water, 1% modified food starch and 5% seasoning. The 5% seasoning contains 23.4% dextrose, 21.5% hydrolyzed soy protein, 15.3% sugar, 15.2% salt, 7.1% sodium tripoly phosphate, 5.6% spices, 5.6% onion and garlic powder, 2.6% caramel color, 1.6% tomato powder, 0.3% autolyzed yeast, 0.2% citric acid, 0.2% Worcestershire sauce base, 0.1% spice extractives and 1.3% silicon dioxide. You suggest that the above-described beef is classifiable under subheading 1602.50.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for certain prepared or preserved meat of bovine animals.

CBP rationale

The applicable subheading for the “frozen seasoned beef steak, chunked and formed,” if entered under quota, will be 0202.30.3000, HTSUS, which provides for meat of bovine animals, frozen: boneless: described in additional U. The applicable subheading for the “frozen seasoned beef steak, chunked and formed,” if entered outside the quota, will be 0202.30.8000, HTSUS, which provides for meat of bovine animals, frozen: boneless: other.

Full text

N017317 September 26, 2007 CLA-2-02:RR:NC:SP:231 CATEGORY: Classification TARIFF NO.: 0202.30.3000; 0202.30.8000 Mr. Mark Sandstrom Law Offices of Mark R. Sandstrom 1400 Sixteenth Street, N.W. (Suite 400) Washington, D.C. 20036 RE: The tariff classification of frozen beef from Uruguay. Dear Mr. Sandstrom: In your letter dated September 13, 2007, you requested a tariff classification ruling on behalf of your client, Sampco, Inc. The merchandise to be imported is identified as “frozen seasoned beef steak, chunked and formed,” which will be used by customers by thinly slicing, grilling and adding other ingredients to produce steak sandwiches commonly known as “Philly Cheese Steaks.” The production of the merchandise prior to its exportation to the United States is described as follows: 100% visually lean beef is diced into 1” cubes and mixed with water, 5% ground beef chuck, modified food starch, and seasoning. The product is then put into a vacuum ribbon blender where it is blended for 15 minutes. The product is then stuffed in 30-lb logs measuring 28” x 7¼” x 3¾”, and formed and frozen in cardboard shipping cartons. The imported product is said to consist of 75% beef, 19% water, 1% modified food starch and 5% seasoning. The 5% seasoning contains 23.4% dextrose, 21.5% hydrolyzed soy protein, 15.3% sugar, 15.2% salt, 7.1% sodium tripoly phosphate, 5.6% spices, 5.6% onion and garlic powder, 2.6% caramel color, 1.6% tomato powder, 0.3% autolyzed yeast, 0.2% citric acid, 0.2% Worcestershire sauce base, 0.1% spice extractives and 1.3% silicon dioxide. You suggest that the above-described beef is classifiable under subheading 1602.50.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for certain prepared or preserved meat of bovine animals. We disagree, however, and find that it is more appropriately classified elsewhere. The applicable subheading for the “frozen seasoned beef steak, chunked and formed,” if entered under quota, will be 0202.30.3000, HTSUS, 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% ad valorem. The applicable subheading for the “frozen seasoned beef steak, chunked and formed,” if entered outside the quota, will be 0202.30.8000, HTSUS, which provides for meat of bovine animals, frozen: boneless: other. The rate of duty will be 26.4% ad valorem. In addition, products classified in subheading 0202.30.8000, HTSUS, will be subject to additional safeguard duties based on their value, as described in subheadings 9904.02.01—9904.02.37. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. These goods may be subject to regulations or restrictions administered by the U.S. Department of Agriculture, Animal and Plant Health Division (APHIS). You may contact this agency regarding possible applicable regulations at the following location: U.S. Department of Agriculture (USDA) APHIS, VS, NCIE Products Program 4700 River Road, Unit 40 Riverdale, MD 20737-1231 Telephone number: 301-734-3277 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 Nathan Rosenstein at 646-733-3030. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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