CLA-2-02:S:N:N7:231 897099

Mr. Theodore Sapountzis
Beefalo Management
Australasia Pty. Ltd.
86-90 Ireland Street
West Melbourne, Victoria, Australia
3003

RE: The tariff classification of beefalo meat from Australia.

Dear Mr. Sapountzis:

In your letter dated April 5, 1994 you requested a tariff classification ruling.

The product in question, beefalo meat, will be shipped in 20KGS cryovac packs as primal cuts and sub-primal cuts.

The Explanatory Notes to the Harmonized System represent the official interpretation of the Customs Cooperation Council on the scope of each heading. See H.R. Conf. Rep. No. 100-576, 100th Cong., 2d Sess. 549 (1988); 23 Customs Bulletin No. 36, 3 (T.D. 89-90, September 6, 1989), 59 F.R. 35127 (August 23, 1989). Although not binding on the contracting parties to the Harmonized System Convention or considered to be dispositive in the interpretation of the Harmonized System, the Explanatory Notes should be consulted on the proper scope of the Harmonized System. id.

The Explanatory Notes to Heading 01.02, "Live Bovine Animals", state that "[t]his heading covers all animals of the sub-family Bovinae, whether or not domestic and irrespective of intended use (e.g., stock, raising, fattening, breeding, slaughter). Theses include, inter alia:

(1) Animals of the genus Bos,including the common ox (Bos taurus), the Zebu or humped ox (Bos indicus) and Watussi ox. (2) Animals of the genus Bubalus, including the Indian or water buffalo (Bubalus bubalus), the Asiatic buffalo or arni (Bubalus arni) and Celebese anoa or pigmy buffalo (Bubalus depressicornis or Anoi depressicornis).

(3) The Asiatic oxen of the genus Bibos, such as guar (Bibos gaurus), the gayal (Bibos frontalis) and the banteng (Bibos sondaicus).

(4) The African oxen of the genus Syncerus, such as the dwarf buffalo (Syncerus nanus) and the large Caffrarian buffalo (Syncerus caffer). (5) The Tibetan yak (Poephagus grunniens). (6) Animals of the genus Bison, i.e., the American bison (Bison bison) or "buffalo" and the European bison (Bison bonasus).

(7) The Beefalo (a cross between a bison and a domestic beef animal)."

Based on the foregoing, it is our opinion that applicable subheadings for beefalo meat will be follows:

0201.20.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for meat of bovine animals, fresh or chilled: other cuts with bone in: other. The rate of duty will be 4.4 cents per kilogram. 0201.30.6000, (HTS), which provides for meat of bovine animals, fresh or chilled: boneless: other. The rate of duty will be 4.4 cents per kilogram. 0202.20.6000, (HTS), which provides for meat of bovine animals, frozen: other cuts with bone in: other. The rate of duty will be 4.4 cents per kilogram. 0202.30.6000, (HTS), which provides for meat of bovine animals, frozen: boneless: other. The rate of duty will be 4.4 cents per kilogram. Beef from Australia or New Zealand, which is classified in heading 02.01 or 02.02, HTS, may only be entered into the United States--effective April 8, 1993 to the end of the calendar year- -, if imported as a direct shipment destined to the United States on an original through bill of lading from Australia or New Zealand, pursuant to Section 204 of the Agriculture Act of 1956, as amended, (7 USC 1854) and Executive Order 11539, as amended.

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 been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport