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957419 ALS

March 13, 1995

CLA-2 CO:R:C:F 957419 ALS


TARIFF NO.: 0201.20.5000; 0201.20.8000; 0201.30.5000; 0201.30.8000; 0202.20.5000; 0202.20.8000; 0202.30.5000; 0202.30.8000; 9903.23.00;

Mr. Frank Pulley
Bar-B-Que Specialist, Inc.
1100 Cesery Blvd.
Suite 20
Jacksonville, FL 32211

RE: Reconsideration of New York Ruling Letter (NYRL) 801864 as to Fresh Boneless Veal from the Netherlands, a Member Country of the European Union (EU)

Dear Mr. Pulley:

This is in reconsideration of that portion of NYRL 801864 regarding fresh boneless veal from the Netherlands, a member country of the European Union (EU). That ruling held that fresh bone-in veal from the Netherlands was classifiable in subheading 0201.20.6000, Harmonized Tariff Schedule of the United States (HTSUSA) (currently 0201.20.5000 or 0201.20.8000, HTSUSA). As herein pertinent, it held that fresh boneless veal from the Netherlands was classifiable in 0201.30.6000, HTSUSA (currently 0201.30.5000 or 0201.30.8000, HTSUSA). NYRL 801864 noted that both categories of veal were generally subject to a rate of duty of 4.4 cents per kilogram. That ruling, however, noted that boneless veal of the EU was subject to a 100 percent duty pursuant to 9903.23.00, HTSUSA.


The items under consideration, as noted in NYRL 801864, are various primary cuts of fresh veal. These cuts range in size from 2+ pounds to 10+ pounds. These cuts may include boneless veal ribeye, topside, shortloin, legs, etc. These cuts of veal are destined to hotel and restaurant supply companies as well as hotels and restaurants and are shipped, as packed at the foreign slaughter house, to those consignees without intermediate - 2 -
unpacking or processing, and are considered wholesale transactions. Those companies prepare the veal for their customers who may be the ultimate consumers of the veal or another company, e.g., an airline, which will serve the veal to its customers.


What is the classification of fresh boneless veal from the Netherlands, a member country of the EU?


Classification of merchandise under the HTSUSA is governed by the General Rules of Interpretation (GRI's) taken in order. GRI 1 provides that the classification is determined first in accordance with the terms of the headings and any relative section and chapter notes. If GRI 1 fails to classify the goods and if the headings and legal notes do not otherwise require, the remaining GRI's are applied, taken in order.

In considering the classification of the subject boneless fresh veal we noted that meat for human consumption is classifiable in Chapter 2, HTSUSA. We also noted that meat of bovine animals, fresh or chilled, is classifiable in heading 0201, HTSUSA, depending on whether it is a cut which includes carcasses and half-carcasses, other cuts with bone-in or boneless. Heading 0202 similarly applies to the meat of bovine animals when frozen. We further noted that the Explanatory Notes to the Harmonized System (EN), which represents the opinion of the international classification experts, specifies, in EN 01.02, that all animals of the sub-family Bovinae and, among others, of the genus Bos, are included in the term bovine animals. Consultation with various dictionaries confirms that the meat under consideration comes from such animals. Further, as confirmed with the inquirer and government, the terms veal and beef both refer to the meat of the same animal with veal coming from the young animal and beef coming from the full grown animal.

We considered the proper classification of the boneless meat of bovine animals whether fresh, chilled or frozen. As noted in the above paragraph, meat of bovine animals is initially classified in heading 0201 or 0202, HTSUSA, depending on whether it is fresh, chilled or frozen. It is next divided into 3 broad categories depending on whether it comes in as a carcass or half- carcass, with the bone in or boneless. The subject boneless - 3 -
veal, insofar as it is not processed as described in Additional U.S. Note 1(a) to Chapter 2, HTSUSA,, would come under the provision for other boneless meat of bovine animals.

We next considered the applicability of subheading 9903.23.00, HTSUSA, to the instant product. That subheading, as currently modified, which was inserted in the HTSUSA by Presidential Proclamation 5759 of December 24, 1987, and was effective on January 1, 1989, imposed a duty of 100 percent ad valorem on "Beef, without bone (except offal), fresh, chilled or frozen (provided for in subheadings 0201.30.5000, 0201.30.8000, 0202.30.5000, and 0202.30.8000)" from the member countries of the European Community (EU).

Since veal and beef, while coming from the same animal, are marketed as separate commodities and since the tariff provision imposing the 100 percent duty on EU products only specifies beef, although it references subheading which cover all boneless bovine animals, a question arose as to the coverage of subheading 9903.23.00, HTSUSA. We informally consulted the U.S. Trade Representative and the U.S. Department of Agriculture which were involved in the application of the 100 percent duty and the issuance of the aforementioned proclamation relative thereto. Representatives of those offices advised us that it was not intended that veal be excluded from coverage by the 100 percent duty provision. Thus, the Presidential Proclamation did not intend to create a tariff distinction among the boneless meats of various bovine animals and, particularly, between the meats coming from the same animal.


Boneless veal other than that considered processed as that term is defined in Additional U.S. Note 1(a) to Chapter 2, HTSUSA, is classifiable in subheading 0201.30.5000, HTSUSA, if it meets the requirements of U.S. Note 3 to Chapter 2, HTSUSA, regarding a tariff rate quota, or 0201.30.8000, HTSUSA, otherwise, if fresh or chilled. Boneless veal, if frozen, is classifiable in subheading 0202.30.5000 or 0202.30.8000, HTSUSA, depending on whether it meets the requirements of U.S. Note 3 to Chapter 2, HTSUSA, regarding a tariff rate quota. Meat classifiable in subheading 0201.30.5000 or 0202.30.5000, HTSUSA, is subject to a general rate of duty of 4.4 cents per kilogram. Meat classifiable in subheading 0201.30.8000 or 0202.30.8000, HTSUSA, is subject to a general rate of duty of 30.3 percent ad valorem.

Pursuant to subheading 9903.23.00, HTSUSA, veal classifiable in subheading 0201.30.50 or 0202.30.50, HTSUSA, is subject to a general rate of duty of 100 percent ad valorem if the article is a product of a member country of the EU.

Pursuant to subheadings 9904.02.01-9904.02.37, HTSUSA, veal classifiable in suheading 0201.30.80 or 0202.30.80, HTSUSA, which is the product of a member state of the EU, is subject to varying additional safeguard duties depending on its value or quantity.

Since the veal which is the subject of this ruling is a product of the Netherlands, a member country of the EU, it is subject to the provisions of subheading 9903.23.00 or 9904.02.01- 9904.02.37, HTSUSA.

NYRL 801864, as to fresh boneless veal from the Netherlands, with the subheading changes, as noted above, introduced by the Harmonized Tariff Schedule of the United States Annotated (1995), is hereby affirmed.


John Durant, Director
Commercial Rulings Division

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