N267021 N2 Ruling Active

The tariff classification of frozen boneless beef from Uruguay.

Issued August 17, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 0202.30.8000, 0202.30.5000

Headings: 0202

Product description

You describe the goods in question as two different cuts of “seasoned beef”: kosher boneless briskets (approximately 5 to 6 lbs. each) and kosher boneless chuck tenders (approximately 2 to 2½ lbs. each). Prior to exportation to the United States, both types will be processed as follows: The cuts, containing 1% salt from the koshering process, will be loaded into a tumbler. 2% of regular white sugar will be added. The product will be mixed until all sugar is fully dispersed and homogenized. The salt and sugar will together comprise 3% by weight of the product. The product will then be packed and frozen. Following importation, both kinds of beef cuts will be used in the manufacture of seasoned pot roast.

CBP rationale

The applicable subheading for the above-described frozen boneless beef briskets and chuck tenders, if entered under quota, will be 0202.30.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for meat of bovine animals, frozen: boneless: described in additional U. The applicable subheading for the frozen boneless beef briskets and chuck tenders, if entered outside the quota, will be 0202.30.8000, HTSUS, which provides for meat of bovine animals, frozen: boneless: other.

Full text

N267021 August 17, 2015 CLA-2-02:OT:RR:NC:N2:231 CATEGORY: Classification TARIFF NO.: 0202.30.5000; 0202.30.8000 Ms. Veronica Malone All-Ways Forwarding of N.Y., Inc. 182-30 150th Road Jamaica, NY 11413 RE: The tariff classification of frozen boneless beef from Uruguay. Dear Ms. Malone: In your letter dated July 27, 2015, you requested a tariff classification ruling on behalf of Stonehill Group LLC (Brooklyn, NY). You describe the goods in question as two different cuts of “seasoned beef”: kosher boneless briskets (approximately 5 to 6 lbs. each) and kosher boneless chuck tenders (approximately 2 to 2½ lbs. each). Prior to exportation to the United States, both types will be processed as follows: The cuts, containing 1% salt from the koshering process, will be loaded into a tumbler. 2% of regular white sugar will be added. The product will be mixed until all sugar is fully dispersed and homogenized. The salt and sugar will together comprise 3% by weight of the product. The product will then be packed and frozen. Following importation, both kinds of beef cuts will be used in the manufacture of seasoned pot roast. The applicable subheading for the above-described frozen boneless beef briskets and chuck tenders, if entered under quota, will be 0202.30.5000, Harmonized Tariff Schedule of the United States (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: other. The rate of duty will be 4.4 cents per kilogram. Uruguayan export certification is required for in-quota entry under this provision. The applicable subheading for the frozen boneless beef briskets and chuck tenders, 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. Products classified in subheading 0202.30.8000, HTSUS, are also subject to additional safeguard duties based on their value, as described in subheadings 9904.02.27—9904.02.35. 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/. Importations of this merchandise are subject to regulations administered by the agencies indicated below. You may direct any requests for information regarding their applicable requirements to the following locations: USDA APHIS, VS, NCIE Products Program 4700 River Road, Unit 40 Riverdale, MD 20737-1231 Tel: (301) 851-3300 Email: [email protected] Food Safety & Inspection Service (FSIS) U.S. Department of Agriculture Washington, D.C. 20250-3700 Tel.: 1-888-MPHotline or (202) 720-6240 Email: [email protected] Website: www.fsis.usda.gov 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 the email address [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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