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NY 895340

March 14, 1994



TARIFF NO.: 1602.50.6000

Mr. Harry Hausman
Hausman Foods, Inc.
P.O. Box 700035
San Antonio, TX 78270-0035

RE: The tariff classification of frozen, seasoned beef from various countries.

Dear Mr. Hausman:

In your letter, received March 1, 1994, you requested a tariff classification ruling.

The product in question will be produced from beef cattle slaughtered in various countries,--namely, in Australia, Ireland, New Zealand, Nicaragua, Scotland or the United States. This meat would be imported into Mexico in the form of frozen boneless beef and moved to an approved processing plant located in Piedras Negras in the state of Coahuila.

When processed in Mexico, the boneless beef would be cut into large pieces by a grinder or extructor using rotary knives. The range of piece sizes will vary from finger size pieces to pieces weighing a few pounds each. After cutting, the meat will be forced through a large grinder plate or orifice plate with holes ranging from two inch to four inch. On either side of the grinder plate, rotary knives will cut the meat into pieces of up to two inch in diameter and two inch, or so, in length. These cut pieces will be loaded into a mixer in batch loads where 2 percent ground mustard and 1.5 percent salt will be blended until all the seasonings have been fully dispersed, and thoroughly absorbed by, the individual meat pieces.

The meat is maintained as close to, or below, freezing temperatures as possible throughout the entire process to prevent bacterial growth and oxidation of the hemoglobin. After processing, the meat is immediately packed into shipping containers per customers' requests. For orders of frozen beef, the meat is
held long enough to reduce the temperature to min. 10o Fahrenheit prior to export to the United States. Product will be shipped in paperboard polylined combo bins weighing approximately one thousand pounds or packed in export cartons of about 50 to 60 pounds each, net.

The applicable subheading for this frozen, seasoned beef will be 1602.50.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other prepared or preserved meat, meat offal or blood:...Of bovine animals:...Other:...Not containing cereals or vegetables:...Other:... Other. The general rate of duty will be 4 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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