CLA-2-02: RR: NC: SP: 231 L80859

Mr. Forest Merrill Positively Gourmet P.O. Box 33209 Palm Beach Gardens, FL 33420

RE: The tariff classification of cured, boneless Beef Prosciutto from Australia.

Dear Mr. Merrill:

In your letter dated November 05, 2004, you requested a tariff classification ruling.

The merchandise consists of top round beef that is cut from the inside hind leg and shaped into a loaf. The beef is then marinated for several weeks in a mixture consisting of salt, sugar, spices, granulated garlic, potassium nitrate, juniper berries and sodium ascorbate. The boneless beef cuts are then air-dried for 1 week and aged for another 12 to 15 weeks. The merchandise will be imported in 5-7 lb. bulk pieces, 2.5-3.5 lb. halves and 2 oz., 4 oz. & 8 oz. sliced packs. You indicate that this beef product is sold to wholesalers, retailers and to the food service industry.

The applicable subheading for boneless Beef Prosciutto will be 1602.50.0900, 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: cured or pickled. The rate of duty will be 4.5 percent ad valorem.

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 Thomas Brady at 646-733-3030.

Sincerely Robert B. Swierupski Director, National Commodity Specialist Division