CLA-2-02:S:N:N1:229-865578
Mr. Felix E. Mirabal, President
Golden Crown International, Inc.
9380 S.W. 72 St., Suite B-216
Miami, FL 33173
RE: The tariff classification of a "Tender-Lean" BONELESS BEEF
PRODUCTS from Australia.
Dear Mr. Mirabal:
In your letter dated July 24, 1991, you requested a tariff
classification ruling.
"Tender-Lean" BONELESS BEEF will be imported in one of
several proposed forms and labeled as "Tender-Lean" TENDERLOIN
SHAPE, "Tender-Lean" STRIPLOIN SHAPE, "Tender-Lean" CUBE ROLL
SHAPE, and "Tender-Lean" ROAST BEEF SHAPE. These products will
each consist of a blend of 99 percent by weight of boneless beef
and 1 percent of a combination of sodium alginate, calcium
carbonate, lactic acid and sodium lactate. The one percent
additives are said to function as binders in the product. In the
manufacturing process, the boneless beef will first be ground
through a 13/16 inch (20 millimeter) plate, and then blended and
mixed with the additives. After blending, the beef/additive
mixture will be extruded, through an appropriately shaped plate
head, into the shape of a Tenderloin, Striploin, Cube Roll, or
Roast Beef. The extruded product will then be wrapped and frozen
or chilled, according to the customer's specifications, and
packed for export. A sample of the product, a cylinder of frozen
red meat about 2-1/4 inches (about 5.5 centi- meters) in
diameter, was found to be made up of small pieces of meat. The
sizes of the individual pieces were consistent with that of meat
which had been ground through a 13/16 inch plate, as described in
the manufacturing process above.
If imported fresh or chilled, the applicable subheading for
"Tender-Lean" BONELESS BEEF in Tenderloin, Striploin, Cube Roll,
or Roast Beef will be 0201.30.4000, Harmonized Tariff Schedule of
the United States (HTS), which provides for Meat of bovine
animals, fresh or chilled:...Boneless:... Processed:...Other.
The rate of duty will be 10 percent ad valorem.
If imported frozen, the applicable subheading for "Tender-
Lean" BONELESS BEEF in Tenderloin, Striploin, Cube Roll, or
Roast Beef Shapes, will be 0202.30.4000, Harmonized Tariff
Schedule of the United States (HTS), which provides for Meat of
bovine animals, frozen:...Processed:...Other. The rate of duty
will be 10 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport