The tariff classification of frozen, boneless beef from Argentina.

NY G89432 April 5, 2001 CLA-2-02:RR:NC:2:231 G89432 CATEGORY: Classification TARIFF NO.: 0202.30.3000; 0202.30.8000 Mr. Carlos Pinzón Bellestar Investments Corporation C/O Lexstar S.A. Rodriguez Marin, 92 – 1o Izq. Madrid 28016 Spain RE: The tariff classification of frozen, boneless beef from Argentina. Dear Mr. Pinzón: In your letter, dated March 29, 2001, you requested a classification ruling. The merchandise is comprised of frozen, boneless beef (filet mignon and sirloin steak). Prior to shipping, the fillets will be cut into uniform, portion controlled sizes of specific weights (4 ounces, 6 ounces, 7 ounces, 8 ounces, and 10 ounces). The steaks and fillets will be packaged individually wrapped. The products are packaged for retail sale and will be sold to the consumer as individual, portion controlled steaks or fillets. The applicable subheading for frozen, boneless beef (filet mignon and sirloin steak), if entered under quota, will be 0202.30.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for meat of bovine animals, frozen, boneless, described in additional U.S. note 3 to chapter 4 and entered pursuant to its provisions, processed, other. The rate of duty will be 10 percent ad valorem. The applicable subheading for frozen, boneless beef (filet mignon and sirloin steak), if entered outside the quota, will be 0202.30.8000, HTS, which provides for meat of bovine animals, frozen, boneless, other. The rate of duty will be 26.4 percent ad valorem. In addition, products classified in subheading 0202.30.8000, HTS, will be subject to additional safeguard duties based on their value, as described in subheadings 9904.02.01 – 9904.02.37, HTS. 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 212-637-7064. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division