CLA-2-16:S:N:N7:229-887487
Mr. Martin A. Bell
Bellboy Corporation
2220 Florida Avenue South
Minneapolis, MN 55426
RE: The tariff classification of frozen, seasoned BEEF from
various countries.
Dear Mr. Bell:
In your letter dated June 14, 1993, you requested a tariff
classification ruling.
The product in question will be produced from beef cattle
slaughtered in various countries,--namely, in Australia, Canada,
Ireland, New Zealand, Nicaragua, Scotland or the United States.
From countries other than the United States and Canada, this meat
would be imported into Canada in the form of frozen boneless beef.
Meat from the United States would be imported fresh or frozen.
When processed in Canada, the beef would be cut, first, with a
guillotine or centrifugal cutting machine. The range of piece
sizes will vary from finger size pieces to pieces weighing a few
pounds each. After cutting, the meat will be forced through a
large grinder plate with holes of one inch to one-half inch
diameter, or less. On either side of the grinder plate, rotary
knives will cut the meat into pieces of up to one inch in diameter
and one inch, or so, in length. These cut pieces will be loaded
into a mixer in batch loads consisting of fifty pounds of cut
pieces, one pound of salt and a quarter pound of pepper. Each
batch will be blended in the mixer until all the seasonings have
been dispersed on, and thoroughly absorbed by, the individual meat
pieces.
The meat is maintained as close to, or below, freezing
temperatures as possible throughout the entire process to prevent
bacterial growth and oxidation of the hemoglobin. After
processing, the meat is immediately packed into shipping containers
at temperatures of 26o to 28o Fahrenheit and shipped per customers'
requests. For orders of frozen beef, the meat is held long enough
to reduce the temperature to 0o Fahrenheit prior to export to the
United States. Product will be shipped in paperboard polylined
combo bins weighing approximately one thousand pounds or packed in
export cartons of about 50 to 60 pounds each, net.
The classification of merchandise under the Harmonized Tariff
Schedule of the United States, Annotated, is governed by the
General Rules of Interpreta- tion. The first General Rule requires
that the classification of goods be determined according to the
terms of the headings and any relative section or chapter notes.
The Explanatory Notes to the Harmonized Commodity Description and
Coding System, which represent the official interpretation of the
tariff at the international level, facilitate classification under
the HTSUSA by offering guidance in understanding the scope of the
headings and the
General Rules.
The "General" notes to Chapter 16 in the Explanatory Notes to
the Harmonized Tariff describe various products within the scope of
this chapter:
"This Chapter covers prepared foodstuffs obtained by processing
meat, meat offal, (e.g., feet, skins, hearts, tongues, livers,
guts, stomachs), blood, fish (including skins thereof),
crustaceans, molluscs or other aquatic invertebrates. The
Chapter covers such products which have been prepared or
preserved by processes not provided for in Chapter 2 or 3,
for example, products which have been:
...
(3) Prepared or preserved in the form of extracts, juices or
marinades, prepared from fish eggs as caviar or caviar
substitutes, merely covered with batter or bread crumbs,
truffled, seasoned (e.g., with both pepper and salt), etc."
Bold-face supplied for emphasis.
In our opinion, the addition and blending of one pound of salt and
one quarter pound of pepper with 50 pounds of cut beef pieces, as
described, constitutes a processing of this frozen beef beyond the
levels permitted by the headings of chapter 2 in that it creates a
"seasoned" product, as ennumerated in the "General" notes, cited
above. Accordingly, this seasoned beef is properly classifiable as
a product of chapter 16.
The applicable subheading for this frozen, seasoned BEEF will
be 1602.50.6000, Harmonized Tariff Schedule of the United States
(HTS), which provides for Other prepared or preserved meat, meat
offal or blood:...Of bovine animals:...Other:...Not containing
cereals or vegetables:...Other:... Other. The rate of duty will be
4 percent ad valorem.
Goods classifiable under subheading 1602.50.6000, HTS, which
have originated in the territory of Canada, will be entitled to a
FREE rate of duty under the United States-Canada Free Trade
Agreement (FTA) upon compliance with all applicable regulations.
Eligibility for preferential duty treatment under the United
States-Canada FTA, in cases where goods classified in Chapter 16
contain non-originating materials, is conferred by a change from
one chapter to another [General Note 3(c)(vii)(R)(4)(aa), General
Notes to the Harmonized Tariff Schedule of the United States,
Annotated]. In the instant case, non- qualifying frozen, boneless
beef, a product of Chapter 2 when imported into Canada and, there,
processed into seasoned beef of Chapter 16, has undergone a change
in classification from one chapter to another and would be
considered qualifying goods.
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