CLA-2-02:RR:NC:2:231 F81617
Mr. Robert Cawthorn
Frigorifico Canelones S.A.
Calle Pando s/n esq. Miguel Ameglio
Canelones
Uruguay
RE: The tariff classification of beefsteak from Uruguay.
Dear Mr. Cawthorn:
In your letter, dated January 2, 2000, you requested a classification ruling.
The merchandise, marinated and/or injected beef in portion controlled sizes of 8 ounce, 12 ounce or 16 ounce steaks, is described thus:
Formula 1 – Marinated 10 percent beefsteak. Bone in or boneless cuts of meat (T-bone, Porterhouse, club steak, boneless strip steak, ribeye) are injected and/or massage tumbled. The ingredients are 90 percent meat, 7.6 percent water, 1.5 percent salt, 0.5 percent natural flavor spice, 0.3 percent phosphate, and 0.1 percent ficin (tenderizer).
Formula 2 – Marinated 10 percent beefsteak. Bone in or boneless cuts of meat (T-bone, Porterhouse, club steak, boneless strip steak, ribeye) are injected and/or massage tumbled. The ingredients are 90 percent meat, 7.37 percent water, 1.05 percent salt, 0.66 percent natural flavor spice, 0.66 percent dextrose, and 0.25 percent sodium tripolyphosphate.
Formula 3 – Marinated 15 percent beefsteak. Bone in or boneless cuts of meat (T-bone, Porterhouse, club steak, boneless strip steak, ribeye) are injected and/or massage tumbled. The ingredients are 85 percent meat, 12.6 percent water, 1.5 percent salt, 0.5 percent natural flavor spice, 0.3 percent phosphate, and 0.1 percent ficin (tenderizer).
The manufacturing process is described as follows:
1. Remove the primal cut from the carcass.
2. Inject and/or tumble massage the primal adding associated formula ingredients.
3. Vacuum package the primal.
4. Age the product in a chilled room for 14 – 21 days.
5. Blast chill/crust freeze the product.
6. Remove primary package, trim, and make into steaks.
7. Place into final package (retail or foodservice vacuum packages)
8. Place steaks into shipping box and maintain frozen.
The applicable subheading, if frozen, bone in steak, and if entered under quota, will be 0202.20.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for meat of bovine animals, frozen, other cuts with bone in, described in additional U.S. note 3 to chapter 2 an entered pursuant to its provisions, processed, other. The rate of duty will be 10 percent ad valorem.
The applicable subheading, if frozen, bone in steak, and if entered outside the quota, will be 0202.20.8000, HTS, which provides for meat of bovine animals, frozen, other cuts with bone in, other. The rate of duty will be 26.4 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.
The applicable subheading, if frozen, boneless steak, and 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.
The applicable subheading, if frozen, boneless steak, and 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 26.4 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.
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 Thomas Brady at 212-637-7064.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division