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NY N010472

May 11, 2007



TARIFF NO.: 0202.30.5000; 0202.30.8000

Mr. Scott R. Boyer
Kraft Foods Global, Inc.
910 Mayer Avenue – 6S
Madison, WI 53704

RE: The tariff classification of frozen beef from Uruguay.

Dear Mr. Boyer:

In your letter dated April 23, 2007, you requested a tariff classification ruling.

You have provided the following description of the merchandise in question:

The imported raw, seasoned beef will consist of 3% seasoning to impart a flavor to the beef suitable for use as an ingredient in the manufacturing of various seasoned beef goods. The seasoning percentages will consist of 1% sodium lactate solids, 1% sodium chloride, ½ percent reconstituted garlic and ½ percent reconstituted rosemary. Before import, the beef is seasoned throughout by placing the beef muscles, seasonings and water into a mixer, then mixing for 5 to 10 minutes to ensure uniformity of the seasoning. Then, 50-pound portions of seasoned beef will be placed into a Cry-O-Vac sealed bag. The product will be frozen and stored at 28 to 30 degrees F.

After import, the seasoned beef will be used as a base ingredient for use in making sausages, salami and other cold-cut items (e.g., roast beef, beef bologna, beef hot dogs, beef cotto salami, etc.).

A sample accompanied your request. It is a large, boneless slab of raw beef packed in a sealed plastic bag. For the purposes of this ruling, it is assumed that the imported product will likewise be boneless, and will not have undergone any of the operations (constituting “processed” meats) enumerated in Additional U.S. Note 1(a) of Chapter 2, Harmonized Tariff Schedule of the United States (HTSUS). For illustrative/comparative purposes, samples of cooked ground-meat patties made from the imported beef were also submitted for our examination.

In your letter, you suggest that since the imported beef contains 3% seasonings, it should be classified in subheading 1602.50.2040, HTSUS, which provides for certain “prepared or preserved meat.” However, we would discount the sodium lactate and rosemary components as “seasonings,” since we believe that they are used primarily to maintain the character of the fresh meat rather than to alter its flavor. That leaves only 1 percent sodium chloride (salt) and ½ percent garlic as the actual seasoning components. We find that this 1½ percent combination is insufficient to exclude the imported beef from classification in chapter 2, HTSUS.

Accordingly, the applicable subheading for the above-described frozen beef, if entered under quota, will be 0202.30.5000, 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: other than processed. The rate of duty will be 4.4 cents per kilogram.

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 rate of duty will be 26.4% ad valorem. Products classified in subheading 0202.30.8000, HTSUS, are also subject to additional safeguard duties based on their value, 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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