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NY 890506

September 29, 1993



TARIFF NO.: 0202.30.4000

Mr. Bruce J. Rubin
Quaker Maid Meats, Inc.
P.O. Box 350
Shillington, PA 19607-0350

RE: The tariff classification of frozen emulsified BEEF from Canada.

Dear Mr. Rubin:

In your letter dated September 7, 1993, you requested a tariff classification ruling.

The product in question will be produced from beef cattle slaughtered in various countries,--namely, in Australia, Canada, Ireland, New Zealand, Nicaragua, Scotland or the United States. From countries other than the United States and Canada, this meat will be imported into Canada in the form of frozen boneless beef. Meat from the United States will be imported fresh or frozen.

When processed in Canada, the beef will first be tempered to approximately 26 to 31 degrees Fahrenheit. The tempered blocks will be cut with a pre-breaking grinder, passed through a large grinding plate, followed by rotary knives and an one-half inch grinding plate. The resultant meat pieces, cut into lengths of approximately one-quarter inch to two inches, will then be conveyed to a cutter bowl. In the cutter bowl, partially defatted chopped beef, in an amount equal to less than 12 percent by weight of the finished product, will added to the ground beef pieces. (Partially defatted beef is produced from fresh, raw beef trimmings which have been rendered at low temperatures to remove some of the fat, then frozen and flaked for use as a beef ingredient.) The ground beef pieces and partially defatted beef will then be mixed in the cutter bowl for approximately 4 minutes, after which time the product will be completely emulsified, having the consistency of a paste. This meat paste will then be conveyed to a stuffing machine. The stuffing machine will mold the product into a rectangle surrounded by a ploy bag measuring approximately four inches by seven inches by 24 inches. Each rectangle will weigh approximately 25 pounds.

During processing, the meat will be maintained as close to, or below, freezing temperatures as possible to prevent bacterial growth and oxidation of the hemoglobin. After processing, the rectangles of emulsified beef will be frozen to 0 degrees Fahrenheit prior to export to the United States. This product will be shipped in paperboard combo bins weighing about two thousand pounds each.

The classification of merchandise under the Harmonized Tariff Schedule of the United States, Annotated, (HTSUSA), is governed by the General Rules of Interpretation. The first General Rule requires that the classification of goods be determined according to the terms of the headings and any relative section or chapter notes. The Explanatory Notes to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the Harmonized Tariff by offering guidance in understanding the scope of the headings and the General Rules.

"This Chapter [2] covers meat and meat offal in the following states only, whether or not they have been previously scalded or similarly treated but not cooked:

(1) Fresh (including meat and meat offal, packed with salt as a temporary preservative during transport). (2) Chilled, that is, reduced in temperature generally to around 0o C, without being frozen.
(3) Frozen, that is, cooled to below the product's freezing point until it is frozen throughout.
(4) Salted, in brine, dried or smoked."

Meat and meat offal, slightly sprinkled with sugar or with an aqueous solution of sugar are also classified in this Chapter.

Meat and meat offal in the states referred to in Items (1) to (4) above remain classified in this Chapter whether or not they have undergone tenderizing treatment with proteolytic enzymes (e.g., papain) or have been cut, chopped or minced (ground). In addition, mixtures or combinations of products of different headings of this Chapter (e.g., poultry meat of heading 02.07 covered with pig fat of heading 02.09) remain classified in this Chapter."

Based on the foregoing Explanatory Notes, which include in Chapter 2 meat products which have been subjected to various cutting processes,--such as by cutting, chopping or mincing,--the instant beef product, which has been similarly subjected to a cutting process, would also be classified in Chapter 2.

Finally, Additional U.S. Note 1(a) to Chapter 2, HTSUSA, defines the term "processed" to include meats which have been
prepared by various cutting operations,--such as by grinding or comminuting. The instant product, which consists of very finely cut, minced or comminuted beef, would be classified as "processed" beef of Chapter 2.

Accordingly, the applicable subheading for this emulsified BEEF will be 0202.30.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for Meat of bovine animals, frozen: ...Boneless:...Processed:...Other. The rate of duty will be 10 percent ad valorem.

Finally, meat which has been processed as described above remains a product of that country in which the animal was slaughtered. Accordingly, beef imported into Canada from other countries, and there processed by the addition of less than 12 percent partially defatted beef, may be subject to an absolute quota under the provisions of Public Law 88-482, as amended. Frozen beef from Australia and New Zealand, which is classified in heading 02.02, HTS, may only be entered into the United States-- effective April 8, 1993 to the end of the calendar year--,if imported as a direct shipment destined to the United States on an original through bill of lading from Australia or New Zealand, pursuant to Section 204 of the Agriculture Act of 1956, as amended, (7 USC 1854) and Executive Order 11539, as amended.

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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