CLA-2 CO:R:C:F 957160 GFC

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

RE: Classification of frozen Australian "Boneless Cheekmeat" or offal of bovine animals

Dear Mr. Morrison:

This is in response to your letter of October 12, 1994, requesting the tariff classification and quota of frozen "Boneless Cheekmeat" from Australia.

FACTS:

The commodity consists of frozen, boneless "cheekmeat" or edible offal from Australia.

ISSUE:

What is the tariff classification of such offal under the Harmonized Tariff Schedules of the United States (HTS)?

LAW AND ANALYSIS:

"Cheekmeat" or edible offal of bovine animals, frozen, is provided for under subheading 0206.29.0000 of the HTS and is free of duty.

HOLDING:

The frozen, boneless "cheekmeat" is classifiable under the provision for "[e]dible offal...[o]f bovine animals, frozen: [o]ther" in subheading 0206.29.0000 of the HTS and is free of duty. There is no quota on offal from Australia.

Sincerely,

John Durant, Director
Commercial Rulings Division