HQ 083252

April 10 1989


CLA2 CO:R:C:G 083252 JGH

Mr. William C. Morrison
Meat Importers Council of America, Inc.
1901 N. Fort Myer Drive
Arlington, Virgina 22209

RE: Classification of ground meat

Dear Mr. Morrison:

Your letter of December 29, 1988, concerns the classification of New Zealand ground meat under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

The New Zealand ground beef in question is said to be considered semiground. It is described as being processed by being ground once through a 3/8 inch plate, and then stuffed into 10pound clear tubes and frozen. It is then packed 6 to 8 tubes per box and shipped to the United States. Subsequent to importation it will be defrosted and ground again before being sold.

ISSUE:

Classification of frozen ground beef under the HTSUSA.

LAW AND ANALYSIS:

U.S. Note 1(a) to Chapter 2, HTSUSA, states that the term "processed" covers meats which have been ground or comminuted, diced, or cut into sizes for stew meat or similar uses.  2 

HOLDING:

Frozen ground boneless beef is classified in the provision for other processed boneless meat of bovine animals, frozen, in subheading 0202.30.40, HTSUSA. The rate of duty is 10 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division