CLA-2-16:RR:NC:2:231 I80655
Mr. Charles Riley
John A. Steer Company
28 South Second Street
Philadelphia, PA 19106
RE: The tariff classification of frozen, cooked beef from Brazil.
Dear Mr. Riley:
In your letter, dated April 9, 2002, on behalf of your client, Bruce Pac, Inc., Silverton, OR, you requested a tariff classification ruling.
The merchandise is described as frozen, cooked beef, comprising approximately 76.78 percent beef, 20.54 percent water, 1.15 percent dextrose, 1.15 percent salt, and 0.38 percent sodium phosphate.
During the manufacturing process, finely trimmed (1/8 inch or less) boneless beef (eye of round) is used. One whole muscle (the size weight ranges from 2-6 pounds) is taken from the beef bottom round. The meat is injected with a solution of water, salt, and phosphate at a level of 30 percent of the meat weight (30 pounds of solution per 100 pounds of meat). The injected meat is placed in a vacuum tumbler and tumbled for 45 minutes. The meat is then placed in plastic cooking tubes and cooked in sealed water vats at a temperature of 190 degrees Fahrenheit until the product reaches an internal temperature of 180 degrees Fahrenheit and a juice test yields no pink color. The water temperature remains the same throughout the entire cooking process. During processing, juices stay in the plastic container, while the raw meat, which is sealed in the tubes, is cooked, cooled and frozen. The final product is fully cooked and ready to eat without further cooking. It is packed in plastic bags and sealed with a metal clip. There are 4-5 bags per carton.
After importation the product is defrosted, sliced or diced, rolled in dry seasoning, or put in barbecue sauce, and used as an ingredient in frozen meals.
It is stated that the clip-sealed, plastic bags are airtight containers. We disagree. An airtight container, for tariff purposes, is a container that is impermeable to the passage of air. The question of whether or not a particular container is airtight, is, essentially, a matter of fact. For goods packaged in plastic wrappings or containers, factors such as the type and thickness of the plastic film, whether the film is a laminate, whether the film contains plasticizers or fillers (and what these are), and the type of seal used to close the container (e.g., heat seal, metal clip, vacuum-pack, etc.) are all significant factors. In the past Customs has found that metal clips do not create airtight seals.
Accordingly, the applicable subheading for frozen, cooked, and seasoned beef will be will be 1602.50.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other prepared or preserved meat, meat offal or blood, of bovine animals, other, not containing cereals or vegetables, other, other. The rate of duty will be 1.8 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Thomas Brady at (646) 733-3030.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division