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?
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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.
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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