CLA-2 CO:R:C:F 957160 GFC
Mr. William C. Morrison
Meat Importers Council of America, Inc.
1901 North Fort Myer Drive
Arlington, Virginia 22209
RE:  Classification of frozen Australian "Boneless Cheekmeat" or
     offal of bovine animals
Dear Mr. Morrison:
     This is in response to your letter of October 12, 1994,
requesting the tariff classification and quota of frozen "Boneless
Cheekmeat" from Australia.
FACTS:
     The commodity consists of frozen, boneless "cheekmeat" or
edible offal from Australia.
ISSUE:
     What is the tariff classification of such offal under the
Harmonized Tariff Schedules of the United States (HTS)?
LAW AND ANALYSIS:
     "Cheekmeat" or edible offal of bovine animals, frozen, is
provided for under subheading 0206.29.0000 of the HTS and is free
of duty.
HOLDING:
     The frozen, boneless "cheekmeat" is classifiable under the
provision for "[e]dible offal...[o]f bovine animals, frozen:
[o]ther" in subheading 0206.29.0000 of the HTS and is free of duty. 
There is no quota on offal from Australia.
                              Sincerely,
John Durant, Director
                              Commercial Rulings Division