CLA-2-02:RR:NC:2:231 G87957
Mr. Michael Hodes, Esq.
Hodes, Keating and Pilon
33 North Dearborn Street, Suite 2204
Chicago, IL 60602-3109
RE: The tariff classification of frozen, boneless beef from Argentina and Uruguay.
Dear Mr. Hodes:
In your letter, dated March 15, 2001, you requested a classification ruling on behalf of your client, the Ruprecht Company, Chicago, IL.
The merchandise is comprised of frozen, boneless beef that has been seasoned. During manufacturing in Argentina, the beef undergoes the following processes:
Fresh, 95 percent lean, boneless beef is selected from rounds, chucks, and neck and loin trimmings.
The beef is cut into irregularly shaped, smaller pieces with the surface area of a 1 inch by 2 inch cube, in order maximize the amount of meat’s surface area.
The beef is placed in a mixer or vacuum tumbler in 2,000 pound loads, and a marinade seasoning formula is added to the beef. The marinade seasoning formula consists of 91 percent water, 2.3 percent dextrose, 2.1 percent sodium phosphate, 1.9 percent modified food starch, 1 percent salt, 0.9 percent autolyzed yeast, and 0.41 percent hydrolyzed corn protein. The sodium phosphate is a preservative, the modified food starch acts as a thickener, the autolyzed yeast and hydrolyzed corn protein are flavor enhancers, and the salt and dextrose are seasonings or flavor additives.
Next, the seasoned beef is emptied into portable holding tanks with a capacity of 400 pounds.
The holding tanks are moved to a lifter that raises each tank and empties its contents into a vacuum stuffer.
The vacuum stuffer draws the meat through a narrow, tubular structure where it is compressed and emptied into molds. The molds measure 4 inches by 8 inches by 20 inches and they weigh 15 pounds (when filled with beef). The molds are made of poly-lined cardboard.
The molds are moved to a freezer where the beef is frozen to –20o Fahrenheit.
The molds are packed 4 to a shipping container for export to the United States.
Ruprecht receives the product frozen and resells it, without further processing, to processors in the United States. American processors use it to produce “Philly style” beef patties. Upon receipt by the processor, the block is partially thawed and passed through a cold press to compress the beef to the thickness of a beef patty. The shaped beef is cut into 4 ounce patties, packaged, and labeled for bulk sale to restaurants or other distributors. No additional ingredients are added to the beef during processing in the United States. Ruprecht’s customers market the frozen, seasoned beef patties as “Philly Style Seasoned Beef Sandwich Slices."
The applicable subheading for frozen, boneless beef, if entered under quota, will be 0202.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for meat of bovine animals, frozen, boneless, described in additional U.S. note 3 to chapter 4 and entered pursuant to its provisions, other. The rate of duty will be 4.4 cents per kilogram.
The applicable subheading for frozen, boneless beef, 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 safeguard 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 Thomas Brady at 212-637-7064.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division