CLA-2-02:OT:RR:NC:N2:231
Ms. Lilian Toledo do Nascimento
Minerva Meats USA Inc.
2400 East Commercial Boulevard
Fort Lauderdale, FL 33308
RE: The tariff classification of Seasoned Frozen Boneless Beef from Mexico
Dear Ms. Toledo do Nascimento:
In your letter dated June 23, 2025, you requested a tariff classification ruling.
The subject merchandise is Seasoned Frozen Boneless Beef. Pictorial representations of the merchandise
were submitted with your request.
The first item is boneless beef composed of flat, chuck, eyeround, and topside cuts. It is seasoned with a
marinade by an injection process in an agitator tank. The marinade is made of water, garlic powder, onion
powder, salt, natural beef flavoring, and black pepper. Following the injection process, the item is placed in a
vacuum tumbler, tenderized, put in non-vacuum sealed packages exceeding 1 kilogram each, and frozen for
shipment to the United States.
The second item consists of the same meat content as item one and undergoes identical seasoning and
manufacturing. However, the tumbling portion consists of the meat being placed in a non-vacuum tumbler to
tenderize it and disburse the seasoning. The item is then placed in non-vacuum sealed packages exceeding 1
kilogram each, and frozen for shipment to the United States.
The third item is boneless beef composed of chuck, topside, and flat cuts seasoned by an injection process in
an agitator tank. The item is placed in a non-vacuum tumbler with a seasoning formula of 1.0 percent salt
and 0.5 percent pepper to coat the meat’s surface. The finished item is then placed in non-vacuum sealed
packages exceeding 1 kilogram each, and frozen for shipment to the United States.
The applicable subheading for the Frozen Seasoned Boneless Beef, if entered under quota, will be
0202.30.5085, 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 this chapter and entered pursuant to
its provisions: Other: Other.” The rate of duty will be 4.4 cents per kilogram.
The applicable subheading for the Frozen Seasoned Boneless Beef, if entered outside the quota, will be
0202.30.8000, HTSUS, which provides for: “Meat of bovine animals, frozen: Boneless: Other.” The rate of
duty will be 26.4 percent ad valorem. Products classified in subheading 0202.30.8000, HTSUS, are also
subject to additional safeguard duties based on their value, as described in subheadings
9904.02.01-9904.02.37.
Products of Mexico as provided by heading 9903.01.01 in Section XXII, Chapter 99, Subchapter III, U.S.
Note 2(a), HTSUS, other than products classifiable under headings 9903.01.02, 9903.01.03, 9903.01.04, and
9903.01.05, HTSUS, will be subject to an additional 25 percent ad valorem rate of duty. At the time of entry,
you must report the applicable Chapter 99 heading, i.e. 9903.01.01, in addition to subheading 0202.30.8000,
HTSUS, listed above. Articles that are entered free of duty under the terms of general note 11 to the HTSUS
(U.S.-Mexico-Canada Agreement (USMCA)), including any treatment set forth in subchapter XXIII of
Chapter 98 and subchapter XXII of chapter 99 of the HTSUS, will not be subject to the additional ad valorem
duties provided for in heading 9903.01.01. If your product is entered duty free as originating under the
USMCA, you must report heading 9903.01.04, HTSUS, in addition to subheadings 0202.30.5085 or
0202.30.8000, HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must
be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries
will be subject to an additional 10 percent ad valorem rate of duty. Your product falls within an excepted
subheading. At the time of entry, you must report the Chapter 99 heading applicable to your product
classification, i.e. 9903.01.27, in addition to subheadings 0202.30.5085 or 0202.30.8000, HTSUS, listed
above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act
of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA).
Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site
www.fda.gov/oc/bioterrorism/bioact.html.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Ekeng Manczuk at [email protected].
Sincerely,
(for)
James Forkan
Acting Director
National Commodity Specialist Division