Mr. Daniel Wackerman
John A. Steer Co.
28 South 2nd Street
Philadelphia, PA 19106
RE: The tariff classification and status under the United States-Australia Free Trade Agreement (UAFTA), of plain frozen beef patties (hamburgers) from Australia.
Dear Mr. Wackerman:
In your letter dated July 7, 2014 you requested a ruling on the status of frozen beef patties from Australia under the UAFTA. Your request was submitted on behalf of your client, Arcadian Organic & Natural Meat Co. Pty. Ltd. (Sydney, Australia).
The goods in question are identified as “retail-ready 100% organic beef patties” which your client will sell in full container loads to U.S. distributors and retailers. You have provided this further description:
The imported product will be 100% Australian origin, frozen, organic beef patties. The patties will be packed in plastic bags inside a retail carton. Each carton will contain 4 x ¼-lb patties. The patties are IQF/individually quick frozen so that they do not stick together. The patties are made of 100% organic beef, with no spices or other additives. There is no further processing or preparation of the patties other than forming into a (“hamburger style”) patty shape.
The applicable tariff provision for the frozen beef patties, if entered under quota, will be 0202.30.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for meat of bovine animals, frozen: boneless: described in additional U.S. note 3 to chapter 2 and entered pursuant to its provisions: processed: other. The general rate of duty will be 10% ad valorem. Please note that proper export certification by the government of Australia is required for in-quota entries of beef from that country.
The applicable tariff provision for the frozen beef patties, if entered outside the quota, will be 0202.30.8000, HTSUS, which provides for meat of bovine animals, frozen: boneless: other. The general rate of duty will be 26.4% ad valorem.
General Note 28(b), HTSUS, sets forth the criteria for determining whether a good is originating under the UAFTA. General Note 28(b), HTSUS, (19 U.S.C. § 1202) states, in pertinent part, that
For the purposes of this note, subject to the provisions of subdivisions (c), (d), (m) and (n) thereof, a good imported into the customs territory of the United States is eligible for treatment as an originating good of a UAFTA country under the terms of this note only if –
(i) the good is a good wholly obtained or produced entirely in the territory of Australia or of the United States, or both;
(ii) the good was produced entirely in the territory of Australia or of the United States, or both, and—
(A) each of the nonoriginating materials used in the production of the good undergoes an applicable change in tariff classification specified in subdivision (n) of this note;
(B) the good otherwise satisfies any applicable regional value content requirement referred to in subdivision (n) of this note; or
(C) the good meets any other requirements specified in subdivision (n) of this note;
and such good satisfies all other applicable requirements of this note;
(iii) the good was produced entirely in the territory of Australia or of the United States, or both, exclusively from materials described in subdivision (b)(i) or (b)(ii) of this note; or
(iv) the good otherwise qualifies as an originating good under this note,
and is imported directly into the customs territory of the United States from the territory of Australia.
Based on the facts provided, the goods described above qualify for UAFTA preferential treatment because they will meet the requirements of HTSUS General Note 28(b)(i). If properly entered under subheading 0202.30.3000, the goods will therefore be entitled to a free rate of duty under the UAFTA upon compliance with all applicable laws, regulations, and agreements. If properly entered under subheading 0202.30.8000, HTSUS, the goods may be entitled to a preferential rate of duty (currently 25.5%), as provided for in in subheading 9913.02.30, HTSUS, depending on the status of the latter subheading at the time of entry.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
Importations of this merchandise are subject to regulations administered by the agencies indicated below. You may direct any requests for information regarding their applicable requirements to the following locations:
APHIS, VS, NCIE
4700 River Road, Unit 40
Riverdale, MD 20737-1231
Tel: (301) 851-3300
Email: [email protected]
Food Safety & Inspection Service (FSIS)
U.S. Department of Agriculture
Washington, D.C. 20250-3700
Tel.: 1-888-MPHotline or (202) 720-6240
Email: [email protected]
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 Nathan Rosenstein at the email address [email protected].
Gwenn Klein Kirschner
National Commodity Specialist Division