CLA-2-02:RR:NC:2:231 G81355
Mr. Kevin Leonard, Esq.
Barnes, Richardson, and Colburn
475 Park Avenue South
New York, NY 10016
RE: The tariff classification of chilled, boneless beef from Australia.
Dear Mr. Leonard:
In your letter, dated September 5, 2000, you requested a classification ruling on behalf of your client.
The items at issue are chilled, not processed, boneless beef cuts, comprised of strip-loins and rib eyes, that your client will sell to a distributor. The beef cuts are intended for sale to supermarkets, where they will be sliced into steaks and sold at retail, packaged either individually or several to a retail package. The cuts will be imported and sold at customer option either as whole cuts or half cuts. Each item, whether a whole cut or a half, will be packaged in an individual, “Cryovac,” airtight vacuum bag.
The strip-loins will be imported in sizes of 8-10 pounds and 10 pounds and up. Each box will consist of 4-5 whole cuts or 8-10 half cuts. The rib eyes will be imported in sizes of 7-10 pounds and 10 pounds and up. Each box will consist of 3-5 whole cuts or 6-10 half cuts. The boxes of strip-loins and rib eyes will be delivered to your client’s customers in their imported condition.
The applicable subheading for chilled, not processed, boneless beef, 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 chilled, not processed, boneless beef, if entered outside the quota, will be 0201.30.8090, HTS, which provides for meat of bovine animals, fresh or chilled, boneless, other, other. The rate of duty will be 26.4 percent ad valorem. In addition, products classified in subheading 0201.30.8090, HTS, will be subject to additional safeguard 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 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