CLA-2-02:RR:NC:2:231 A89887
Ms. Susan Bailey
Bailey International
P.O. Box 1815
San Anselmo, CA 94960
RE: The tariff classification of beef knuckles from Australia and New Zealand.
Dear Ms. Bailey:
In your letter, dated November 21, 1996, you have requested a tariff classification ruling.
The products are beef knuckles. The merchandise will be vacuum or bulk packed, and either chilled or frozen.
The applicable subheading for the chilled beef knuckles, if cuts with bone in, and if imported in quantities that fall within the limits described in additional U.S. note 3 to chapter 2, will be 0201.20.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for meat of bovine animals, fresh or chilled, other cuts with bone in, 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. If the quantitative limits of additional U.S. note 3 to chapter 2 have been reached, the product will be classified in subheading 0201.20.8090, HTS, and will be dutiable at 29.5 percent ad valorem. In addition, products classified in subheading 0201.20.8090, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.02.01 - 9904.02.37, HTS.
The applicable subheading for the chilled beef knuckles, if boneless, and if imported in quantities that fall within the limits described in additional U.S. note 3 to chapter 2, will be 0201.30.5000, HTS, which provides for meat or 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. If the quantitative limits of additional U.S. note 3 to chapter 2 have been reached, the product will be classified in subheading 0201.30.8000, HTS, and will be dutiable at 29.5 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, HTS.
The applicable subheading for the frozen beef knuckles, if cuts with bone in, and if imported in quantities that fall within the limits described in additional U.S. note 3 to chapter 2, will be 0202.20.5000, HTS, which provides for meat of bovine animals, frozen, other cuts with bone in, 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. If the quantitative limits of additional U.S. note 3 to chapter 2 have been reached, the product will be classified in subheading 0202.20.8000, HTS, and will be dutiable at 29.5 percent ad valorem. In addition, products classified in subheading 0202.20.8000, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.02.01 - 9904.02.37, HTS.
The applicable subheading for the frozen beef knuckles, if boneless, and if imported in quantities that fall within the limits described in additional U.S. note 3 to chapter 2, 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. If the quantitative limits of additional U.S. note 3 to chapter 2 have been reached, the product will be classified in subheading 0202.30.8000, HTS, and will be dutiable at 29.5 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, HTS.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Ralph Conte at (212) 466-5759.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division