CLA-2-02:RR:NC:2:231 E89783
0202.30.8000
Ms. Maggie Valerio
International Food Packers Corporation
7095 S.W. 47th Street
Miami, FL 33155
RE: The tariff classification of boneless beef from Uruguay.
Dear Ms. Valerio:
In your letter, dated November 11 1999, you requested a classification ruling.
The inquiry concerns the classification of eight boneless beef cuts. They will be imported fresh, chilled, or frozen. Seven of the items are “processed” for tariff purposes. The chuck roast would not be considered to be a “processed” cut.
If imported fresh or chilled, the strip steak, rib eye steak, hamburger, round steak, cubed steak and minute steak are all classifiable in subheading 0201.30.3000, HTSUS, as Meat of bovine animals, fresh or chilled:…Boneless:…Described in additional U.S. note 3 to this chapter and entered pursuant to its provisions:...Processed:…Other. The rate of duty will be 10 percent ad valorem.
If imported fresh or chilled, the chuck roast and eye of round will be classifiable in subheading 0201.30.5000, HTSUS, under the same additional U.S. note 3, as Boneless beef other than processed cuts. The rate of duty will be 4.4 cents/kg.
If entered after the tariff rate quota quantities listed in additional U.S. note 3 have been reached or exceeded, all of the above beef cuts, including the chuck roast and eye of round will be classified in subheading 0201.30.8000, HTSUS, as Other boneless beef of heading 0201, HTSUS. The rate of duty will be 27.2 percent ad valorem. Further, fresh or chilled beef entered in subheading 0201.30.80 will be subject to additional safeguard duties listed in subheadings 9904.02.01 through 9904.02.37, HTSUS.
If imported frozen, the strip steak, rib eye steak, hamburger, round steak, cubed steak and minute steak are all classifiable in subheading 0202.30.3000, HTSUS, as Meat of bovine animals, frozen:…Boneless:…Described in additional U.S. note 3 to this chapter and entered pursuant to its provisions:…Processed:…Other. The rate of duty will be 10 percent ad valorem.
If imported frozen, the chuck roast and eye of round will be classifiable in subheading 0202.30.5000, HTSUS, under the same additional U.S. note 3, as Boneless beef other than processed cuts. The rate of duty will be 4.4 cents/kg.
If entered after the tariff rate quota quantities listed in additional U.S. note 3 have been reached or exceeded, all of the above beef cuts, including the chuck roast an eye of round, will be classified in subheading 0202.30.8000, HTSUS, as Other boneless beef of heading 0202, HTSUS. The rate of duty will be 27.2 percent ad valorem. Further, frozen beef entered in subheading 0202.30.80 will be subject to additional safeguard duties listed in subheadings 9904.02.01 through 9904.02.37, HTSUS.
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