CLA-2-02:OT:RR:NC:2:231
Mr. Daniel Wackerman
John A. Steer Co.
28 S. 2nd Street
Philadelphia, PA 19106
RE: The tariff classification of frozen boneless beef blocks from Australia or New Zealand.
Dear Mr. Wackerman:
In your letter dated June 13, 2008, together with an undated follow-up submission received here on December 3, 2009, you requested a tariff classification ruling on behalf of your client, McDonald’s Asia Pacific Consortium.
The goods in question are described as frozen boneless beef blocks. They will consist of 100% fresh beef trimmings that have been reduced in size (i.e., cut into chunks measuring approximately 1½” x 1½” x 1½”), pumped into trays, and then frozen in a horizontal plate freezer into thin blocks. Photos accompanying your inquiry show frozen, slab-like agglomerations made up of numerous meat chunks that appear to have been pressed together. The blocks will be stacked and palletized for export. In contrast to the current practice of packing, freezing and shipping the meat in cartons, the above-described procedure is said to be a new one intended to enhance freezing efficiency, improve product consistency and quality, reduce packaging costs, and allow for greater automation. You state that the palletized frozen blocks are commercially known as “manufacturing beef,” or “frozen boneless beef for manufacturing purposes.” They will be imported to be ground for use in making hamburger patties. Your client states that the blocks will not be defrosted and/or broken down into their individual chunks during this post-importation processing. Rather, “the block would either be ground frozen or ground tempered, in exactly the same way cartoned beef trim is currently processed after importation.”
The applicable subheading for the frozen boneless beef blocks, if entered under quota, will be 0202.30.5000, Harmonized Tariff Schedule of the United States (HTSUS), 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 general rate of duty will be 4.4 cents per kilogram.
The applicable subheading for the frozen boneless beef blocks, if entered outside the quota, will be 0202.30.8000, HTSUS, which provides for meat of bovine animals, frozen: boneless: other. The general rate of duty will be 26.4% ad valorem. Products (of some countries) classified in subheading 0202.30.8000, HTSUS, are also subject to additional safeguard duties based on their value, as described in subheadings 9904.02.27—9904.02.35.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
Articles classifiable under subheadings 0202.30.5000 and 0202.30.8000, HTSUS, which are products of Australia, may be entitled to duty free-treatment under the United States-Australia Free Trade Agreement (UAFTA) upon compliance with all applicable requirements and/or limitations.
The importation of the merchandise discussed in this ruling is subject to requirements administered by the following U.S. Department of Agriculture agencies, which may be contacted for further information:
USDA
FSIS
Technical Service Center
Suite 300, Landmark Center
1299 Farnam Street
Omaha, NE 68102
Tel. (402) 344-5000
Website: www.fsis.usda.gov
USDA
APHIS, VS
National Center for Import and Export
4700 River Road, Unit 40
Riverdale, MD 20737
Tel. (301) 734-3277
Website: www.aphis.usda.gov
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 Nathan Rosenstein at (646) 733-3030.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division