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NY N006366

February 23, 2007



TARIFF NO.: 0202.30.3000; 0202.30.8000

Mr. Matthew T. McGrath
Barnes, Richardson & Colburn
1420 New York Avenue, NW (7th Floor)
Washington, D.C. 20005

RE: The tariff classification of frozen beef from an unspecified country.

Dear Mr. McGrath:

In your letter dated January 31, 2007, you requested a tariff classification ruling on behalf of Sampco Inc.

You describe the item in question as “preserved beef which will be used to manufacture processed roast beef.” According to an attachment to your letter, the imported “preserved beef” will be produced as follows:

100% visual lean beef is ground through a 2-hole “kidney” plate to create pieces of beef of various sizes ranging from 4 ounces to several pounds.

The meat is loaded into a vacuum tumbler.

A marinade is added to the tumbler with the following formula:

Ingredient Percentage
100% VL Beef 97.60
Water 1.20
Salt 0.75
Phosphate 0.25
Rosemary Extract 0.20
TOTAL 100.00

The added ingredients serve the following functions:

Water is used to dissolve and mix the dry ingredients (salt and phosphate).

Phosphates are used to raise the pH level of the beef which expands the space between the muscle fibers. Phosphates are also used to solubilize meat proteins to help prevent loss of water from the meat.

Salt is used to increase the ionic strength of the phosphates. A minimum of 0.6% salt is required to create the ideal conditions for increasing the ionic strength of the phosphate salt mixture.

Rosemary extract (in liquid form) is used to prevent oxidation of the preserved beef during freezer storage.

The beef and marinade (added ingredients) are vacuum tumbled for 45 minutes to completely disperse the marinade and for all the ingredients to be absorbed.

The product is removed from the tumbler and placed into poly-lined cartons and frozen.

In your letter, you advise that the marinade added to this product is not used to impart flavor to the meat or to “season” it. Rather, you state that its purpose is to prevent oxidation and to retain moisture, thereby “preserving” the beef in a manner that allows it to keep its natural flavor. You therefore assert that the tumbled beef is classifiable in subheading 1602.50.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for certain “prepared or preserved meat.” We disagree, and find that the imported product retains the character of meat of chapter 2, HTSUS.

The applicable subheading for the above-described frozen beef, if entered under quota, will be 0202.30.3000, HTSUS, which provides for meat of bovine animals, frozen: boneless: described in additional U.S. Note 3 to chapter 2 and entered pursuant to its provisions: processed: other. The general rate of duty will be 10%. However, articles of certain specified countries are currently subject to a 100% rate of duty, in lieu of the general 10% rate, pursuant to subheading 9903.02.23, HTSUS.

The applicable subheading for the above-described frozen beef, if entered outside the quota, will be 0202.30.8000, HTSUS, which provides for meat of bovine animals, frozen: boneless: other. The general rate of duty will be 26.4%. However, products of certain specified countries are currently subject to a 100% rate of duty, in lieu of the general 26.4% rate, pursuant to subheading 9903.02.24, HTSUS. Also, products classified in subheading 0202.30.8000, HTSUS, are subject to additional safeguard duties, as described in subheadings 9904.02.279904.02.37.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.

These goods may be subject to regulations or restrictions administered by the U.S. Department of Agriculture, Animal and Plant Health Division (APHIS). You may contact this agency regarding possible applicable regulations at the following location:

U.S. Department of Agriculture
Products Program
4700 River Road, Unit 40
Riverdale, MD 20737-1231
Telephone number: (301) 734-3277
Facsimile: (301) 734-8226

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 Nathan Rosenstein at 646-733-3030.


Robert B. Swierupski

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