CLA-2-02:S:N:N7:229-891238
Ms. Loraine K. Feith
Senior Officer for Commercial & Regulatory Affairs
New Zealand Embassy
P.O. Box 11737
Washington, D.C. 20008
RE: The tariff classification of chilled boneless BEEF from New
Zealand.
Dear Ms. Feith:
In your letter dated October 5, 1993, you requested a tariff
classification ruling on behalf of Weddel New Zealand Ltd.
The product in question is described as chilled, marinated
boneless BEEF, consisting of three types of meat cuts which have
been tumbled in a solution of 2 percent sodium lactate and 2
percent water. The cuts in question will be TOP ROUNDS with caps
on, or with caps off, and CHUCKS 90 CL (chemical lean).
In processing, premium grade boneless top rounds and chucks
will be trimmed to buyer specifications. Generally speaking, these
trimming procedures remove the gracilis membrane, veins, side
muscle and channel fat. Less than one-quarter inch is left on each
cut. The resulting products, which are uniformly oval in shape, are
approximately 95 percent fat-free. After this initial preparation,
the trimmed pieces are combined in a mixture consisting of 96
percent meat and 4 percent solution, consisting of 2 percent water
and 2 percent sodium lactate. The meat is tumbled in the solution
for thirty minutes at a temperature of 8 to 10 degrees Centigrade
(46.4 to 50 degrees Fahrenheit), at which time all of the solution
will have been absorbed by the meat.
After the tumbling process, the meat cuts are removed from the
mixer, then individually vacuum packed in heat-sealed cryovac
plastic bags. The use of cryovac packaging, in combination with
the use of sodium lactate, is said to impart an extended shelf life
of about 12 weeks to the product. This extended shelf life is
noted as a critical selling point for the buyer. After individual
packaging in bags, these cuts are packed in master cartons of about
44 pounds each, with about 3 or 4 pieces per carton. Finally, the
packaged product is held, chilled, until shipping.
After importation, these top rounds and chucks will be
seasoned, cooked and further prepared by the U.S. importer for
resale in the institutional, restaurant or retail trade as oven
roasted beef, either as pot roast (chucks) or as roast beef (top
rounds).
The classification of merchandise under the Harmonized Tariff
Schedule of the United States, Annotated, is governed by the
General Rules of Interpretation. 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 Harmonized Tariff 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.
While the Explanatory Notes indicate that seasoned meat is
classifiable in Chapter 16, they provide little guidance in the
interpretation of that term for tariff purposes. The American
College Dictionary, C.L. Barnhart, Edit. in Chief (New York:
Random House, 1970), defines the noun "seasoning" as "something
that seasons, esp. salt, spices, herbs, or other condiments." The
verb "season" is defined, with regard to food, as "...--v.t. 10.
to heighten or improve the flavor of (food) by adding condiments,
spices, herbs, or the like.
A significant reference which addresses the use of the term in the
context of tariff classification is the Annex to Official Journal
of the European Communities, published May 25, 1993. This Annex
includes the "Additional notes" to Chapter 2 in the Community
tariff. "Additional note" 6.(a) in the Annex states that, for
classification purposes,
"a. Uncooked seasoned meats fall within Chapter 16. 'Seasoned
meat' shall be uncooked meat that has been seasoned either
in depth or over the whole surface of the product with sea-
soning either visible to the naked eye or clearly distin-
guishable by taste.
b. Products falling within heading No 0210 to which seasoning
has been added during the process of preparation remain
classified therein provided that the addition of seasoning
has not changed their character."
Regarding the use of a sodium lactate solution in the instant
product, we do not believe that this additive would be considered
a seasoning, for tariff purposes, in these meat cuts. The Con-
densed Chemical Dictionary, 10th ed., rev. by Gessner G. Hawley
(New York: 1981), describes sodium lactate, on page 944, as a
"[c]olorless or yellowish syrupy liquid, very hygroscopic. Soluble
in water..." and indicates the range of uses for this additive as
a "[h]ygroscopic agent" [for absorbing or attracting water];
"glycerol substitute; plasticizer for casein; corrosion inhibitor
in alcohol antifreeze." It appears, first, that the sodium
lactate, in the instant application, acts to retain moisture in the
meat, thus maintaining the freshness of these cuts for a longer
period. Further, while sodium lactate is a salt, Customs has
previously ruled that certain beef, which had been treated by the
addition of two percent by weight of salt, is properly classifiable
as a product of Chapter 2. See classification ruling dated June
11, 1993, file number 886277.
In light of the foregoing, we are of the opinion that the
tumbling of these chucks and top round beef cuts in a solution of
2 percent by weight of water and 2 percent by weight of sodium
lactate, as described in your submission, does not result in a
product "that has been seasoned either in depth or over the whole
surface of the product with seasoning either visible to the naked
eye or clearly distinguishable by taste." The essential character
of these cuts remains as chilled beef. Chilled meat is defined, on
page 14, in the General Notes in the Explanatory Notes to Chapter
2, as meat which has been "reduced in temperature generally to
around 0oC, without being frozen." Such product is provided for in
Chapter 2.
Accordingly, the applicable subheading for these Top Rounds
and Chucks will be 0201.30.6000, Harmonized Tariff Schedule of the
United States (HTS), which provides for Meat of bovine animals,
fresh or chilled:...Boneless:...Other. The rate of duty will be
4.4 cents per kilogram.
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