CLA-2 RR:TC:FC 958366 ALS

Port Director of Customs
U.S. Customs Service
610 S. Canal Street
Chicago, IL 60607

RE: Application for Further Review of Protest 3901-95-101188, dated May 17, 1995

Dear Mr. Roster:

This is in reference to a protest filed against your decisions of February 17 and 24, 1995, concerning multiple entries of fresh boneless veal from The Netherlands.

FACTS:

The merchandise under consideration is fresh boneless veal from The Netherlands which was assessed duty under the provisions of subheading 9903.23.00, Harmonized Tariff Schedule of the United States Annotated. That subheading was established pursuant to Presidential Proclamation 5759 of December 24, 1987 (52 FR 49,131). It provides for the assessment of duty at the rate of 100 percent on fresh beef from the European Union (EU).

ISSUE:

What is the tariff classification of the subject merchandise? - 2 -

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is governed by the General Rules of Interpretation (GRI's) taken in order. GRI 1 provides that the classification is determined first in accordance with the terms of the headings and any relative section and chapter notes. If GRI 1 fails to classify the goods and if the headings and legal notes do not otherwise require, the remaining GRI's are applied, taken in order.

The subject protest further review questions the liquidation of multiple entries of fresh boneless veal from The Netherlands, a member country of the EU. The entries were liquidated in accordance with Headquarters Ruling Letter 957419, dated March 13, 1995, which held that such veal was classifiable in subheading 0201.30.6000, HTSUSA (currently 0201.30.5000 or 0201.30.8000, HTSUSA) and that it was subject to a rate of duty of 100 percent pursuant to subheading 9903.23.00, HTSUSA.

In Slip. Op. 95-202, decided December 13, 1995, regarding Foodcomm International,Inc. v. United States, the Court of International Trade (CIT) held that the subject merchandise is classifiable in subheading 0201.30.6000, HTSUSA (currently 0201.30.5000, HTSUSA) and that subheading 9903.23.00, HTSUSA, is inapplicable to boneless veal from The Netherlands.

HOLDING:

Pursuant to Slip. Op. 95-202 fresh boneless veal from The Netherlands, a member country of the EU, is classifiable under 0201.30.6000, HTSUSA, (currently 0201.30.5000, HTSUSA), which provides for Meat of bovine animals, fresh or chilled: Boneless: Other. The provisions of subheading 9903.23.00, HTSUSA, are inapplicable. Fresh boneless veal classifiable under subheading 0201.30.5000, HTSUSA, is subject to general rate of duty of 4.4› per kilogram.

Since the rate of duty under the classification indicated above, pursuant to the referenced court decision, is less than the rate for the liquidated classification and a claimed alternative classification but more than another claimed alternative classification, you are instructed to allow the protest to the extent that reclassification of the merchandise results in a partial allowance.

- 3 -

A copy of this decision should be attached to the Customs Form 19 and provided to the protestant as a part of the notice of action on the protest.

In accordance with Section 3A(11)(b) of Customs Directive 099 3553-065, dated August 4, 1993, Subject: Revised Protest Directive, this decision should be provided by your office to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entries in accordance with this decision must be accomplished prior to the mailing of the decision. Sixty days from the date of the decision the Office of Regulations and Rulings will take steps to make the decision available to Customs personnel via the Customs Rulings Module in ACS and the public via the Diskette Subscription Service, Freedom of Information Act and other public access channels.

Sincerely,

John Durant, Director
Tariff Classification
Appeals Division