NY 833804

December 7, 1988

CLA-2-02:S:N:N1:229

CATEGORY: Classification

TARIFF NO.: 0202.30.4000

Mr. Rodger Gurrentz
Gurrentz International Corporation
2020 Ardmore Boulevard, Suite 250
Pittsburgh, PA 15221-4698

RE: The tariff classification of FROZEN GROUND BEEF from NEW
ZEALAND.

Dear Mr. Gurrentz:

In your letter dated November 7, 1988, you requested a
tariff classification ruling.

The product in question is described in your letter as boneless beef which will be ground once through a 3/8 inch plate. After grinding, the beef will be stuffed into clear tubes at ten pounds of beef per tube, and then frozen. The frozen tubes of beef will be packed six to eight tubes per export box for shipment to the United States. You state that, after importation, the beef will be defrosted and ground a second time prior to being sold to a customer.

This classification decision is under the Harmonized Tariff Schedule of the United States (HTS), effective January 1, 1989, subject to changes before the effective date.

The applicable HTS subheading for this FROZEN GROUND BEEF will be 0202.30.4000, which provides for Meat of bovine animals, frozen:...Boneless: ...Processed:...Other than High-quality beef cuts. The rate of duty will be 10 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 already been filed, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport