CLA-2-02:RR:NC:2:231 E89452
0202.30.8000
Mr. Joseph Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153
RE: The tariff classification and country of origin marking of beef tenderloins, beef strip loin steaks, and hamburgers from Argentina and Uruguay.
Dear Mr. Hoffacker:
In your letter, dated November 2, 1999, you requested a classification ruling on behalf of your client, Berns and Koppstein, Division of Imperial Commodities Corporation, New York, NY. You also inquired as to country of origin for Customs marking purposes.
The items at issue are beef tenderloins. The country of origin will be either Argentina or Uruguay. The items will be imported either fresh or frozen, and they will be boneless. The merchandise is described thus:
1. 5-6 pound beef tenderloins; individually wrapped in plastic
2. 8ounce beef strip loin steaks; individually wrapped in plastic, with nutritional labeling and ready for retail sale
3. ¼ pound hamburgers; frozen; ready for retail sale
The applicable subheading for 5-6 pound beef tenderloins (item #1), if fresh, and if entered under quota, will be 0201.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for meat of bovine animals, fresh or chilled, boneless, described in additional U.S. note 3 to chapter 2 and entered pursuant to its provisions, other. The rate of duty will be 4.4 cents per kilogram.
The applicable subheading for 5-6 pound beef tenderloins (item #1), if fresh, and if entered outside the quota, and 8 ounce beef strip loin steaks (item #2), if fresh, and if entered outside the quota, will be 0201.30.8000, HTS, which provides for meat of bovine animals, fresh or chilled, boneless, other. The rate of duty will be 27.2 percent ad valorem. In addition, products classified in subheading 0201.30.8000, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.02.01 – 9904.02.37.
The applicable subheading for 5-6 pound beef tenderloins (item #1), if frozen, and if entered under quota, will be 0202.30.5000, HTS, which provides for meat of bovine animals, frozen, boneless, described in additional U.S. note 3 to chapter 2 and entered pursuant to its provisions, other. The rate of duty will be 4.4 cents per kilogram.
The applicable subheading for 5-6 pound tenderloins (item #1), if frozen, and if entered outside the quota, 8 ounce beef strip loin steaks (item #2), if frozen, and if entered outside the quota, and ¼ pound frozen hamburgers (item #3), if entered outside the quota, will be 0202.30.8000, HTS, which provides for meat of bovine animals, frozen, boneless, other. The rate of duty will be 27.2 percent ad valorem. In addition, products classified in subheading 0202.30.8000, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.02.01 – 9904.02.37.
The applicable subheading for 8 ounce beef strip loin steaks (item #2), if fresh, and if entered under quota, will be 0201.30.3000, HTS, which provides for meat of bovine animals, fresh or chilled, boneless, described in additional U.S. note 3 to chapter 2 and entered pursuant to its provisions, processed, other. The rate of duty will be 10 percent ad valorem.
The applicable subheading for 8 ounce beef strip loin steaks (item #2), if frozen, and if entered under quota, and ¼ pound frozen hamburgers (item #3), if entered under quota, will be 0202.30.3000, HTS, which provides for meat of bovine animals, frozen, boneless, described in additional U.S. note 3 to chapter 2 and entered pursuant to its provisions, processed, other. The rate of duty will be 10 percent ad valorem.
In your correspondence you inquire as to country of origin for Customs marking purposes for beef that will be imported under the following scenario: beef (product of Argentina) that has been slaughtered in Argentina will be sent to Uruguay where it will be boned, boxed, and then shipped to the United States. You ask whether the country of origin is changed by the fact that the beef was boned and boxed in another country.
In HRL 557919, dated August 26, 1994, HQ addressed the marking of beef that underwent de-boning in a second country. In that ruling, HQ held that frozen beef carcass from New Zealand that was de-boned in American Samoa had not undergone a substantial transformation. Citing Uniroyal, Inc., v. United States, National Juice Products v. United States, and HRL 557577, dated May 16, 1994, HQ concluded, “…it is our determination that the very ‘essence’ of the final product in the instant cased is imparted by the bone-beef carcasses, prior to any additional processes performed in the beneficiary country. The operations performed in American Samoa which include de-boning and packaging, do not change the fundamental character or use of the beef in its exported condition. Although the de-boning process may remove the bones and repackage the beef, it does not alter the essential character of the beef. It is raw beef which is exported into American Samoa and raw beef which is imported into the U.S. Accordingly, we do not believe that the operations performed in American Samoa constitute a substantial transformation of the beef into a new and different article of commerce with a new name, character or use.”
Accordingly, we find that the country of origin for Customs marking purposes is Argentina. The country of origin is not changed by the fact that the beef was boned and boxed in another country.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Thomas Brady at 212-637-7064.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division