CLA-2-02:S:N:N7:231 897099
Mr. Theodore Sapountzis
Beefalo Management
Australasia Pty. Ltd.
86-90 Ireland Street
West Melbourne, Victoria, Australia
3003
RE: The tariff classification of beefalo meat from Australia.
Dear Mr. Sapountzis:
In your letter dated April 5, 1994 you requested a tariff
classification ruling.
The product in question, beefalo meat, will be shipped in
20KGS cryovac packs as primal cuts and sub-primal cuts.
The Explanatory Notes to the Harmonized System represent the
official interpretation of the Customs Cooperation Council on the
scope of each heading. See H.R. Conf. Rep. No. 100-576, 100th
Cong., 2d Sess. 549 (1988); 23 Customs Bulletin No. 36, 3 (T.D.
89-90, September 6, 1989), 59 F.R. 35127 (August 23, 1989).
Although not binding on the contracting parties to the Harmonized
System Convention or considered to be dispositive in the
interpretation of the Harmonized System, the Explanatory Notes
should be consulted on the proper scope of the Harmonized System.
id.
The Explanatory Notes to Heading 01.02, "Live Bovine Animals",
state that "[t]his heading covers all animals of the sub-family
Bovinae, whether or not domestic and irrespective of intended use
(e.g., stock, raising, fattening, breeding, slaughter). Theses
include, inter alia:
(1) Animals of the genus Bos,including the common ox (Bos
taurus), the Zebu or humped ox (Bos indicus) and Watussi
ox.
(2) Animals of the genus Bubalus, including the Indian or
water buffalo (Bubalus bubalus), the Asiatic buffalo or
arni (Bubalus arni) and Celebese anoa or pigmy buffalo
(Bubalus depressicornis or Anoi depressicornis).
(3) The Asiatic oxen of the genus Bibos, such as guar (Bibos
gaurus), the gayal (Bibos frontalis) and the banteng
(Bibos sondaicus).
(4) The African oxen of the genus Syncerus, such as the dwarf
buffalo (Syncerus nanus) and the large Caffrarian buffalo
(Syncerus caffer).
(5) The Tibetan yak (Poephagus grunniens).
(6) Animals of the genus Bison, i.e., the American bison
(Bison bison) or "buffalo" and the European bison (Bison
bonasus).
(7) The Beefalo (a cross between a bison and a domestic beef
animal)."
Based on the foregoing, it is our opinion that applicable
subheadings for beefalo meat will be follows:
0201.20.6000, Harmonized Tariff Schedule of the United States
(HTS), which provides for meat of bovine animals, fresh or chilled:
other cuts with bone in: other. The rate of duty will be 4.4 cents
per kilogram.
0201.30.6000, (HTS), which provides for meat of bovine
animals, fresh or chilled: boneless: other. The rate of duty will
be 4.4 cents per kilogram.
0202.20.6000, (HTS), which provides for meat of bovine
animals, frozen: other cuts with bone in: other. The rate of duty
will be 4.4 cents per kilogram.
0202.30.6000, (HTS), which provides for meat of bovine
animals, frozen: boneless: other. The rate of duty will be 4.4
cents per kilogram.
Beef from Australia or New Zealand, which is classified in
heading 02.01 or 02.02, HTS, may only be entered into the United
States--effective April 8, 1993 to the end of the calendar year-
-,
if imported as a direct shipment destined to the United States on
an original through bill of lading from Australia or New Zealand,
pursuant to Section 204 of the Agriculture Act of 1956, as amended,
(7 USC 1854) and Executive Order 11539, as amended.
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