The tariff classification of Bovine Meat from Brazil

N359673 April 8, 2026 CLA-2-16:OT:RR:NC:N5:231 CATEGORY: Classification TARIFF NO.: 1602.50.6000 Doug Ridge Stampede Culinary Partners, Inc. 7351 S 78th Avenue Bridgeview, IL 60455 RE: The tariff classification of Bovine Meat from Brazil Dear Mr. Ridge: In your letter dated March 12, 2026, you requested a tariff classification ruling. In lieu of samples, product descriptions and manufacturing processes were provided. The subject merchandise consists of trimmed, whole-muscle cuts of bovine meat, including eye of round, top sirloin, rib lifter, bottom round flats, and chuck rolls. Prior to exportation to the United States, these cuts undergo a controlled marination and mechanical processing procedure. The beef is subjected to vacuum tumbling with a formulated preservative solution designed to penetrate the muscle structure and incorporate functional ingredients throughout the meat. The solution is applied at an approximate pickup rate of 8 percent by weight and consists of liquid vinegar, water, salt, sodium tripolyphosphate, garlic powder, and black pepper. During preparation, the sodium tripolyphosphate is first dissolved in chilled water maintained below 38° Fahrenheit (3.3° Celsius) to ensure proper activation before the remaining ingredients are added. The vacuum tumbling process, conducted for approximately 20 to 30 minutes, serves both mechanical and functional purposes. Under vacuum conditions, the tumbling disrupts the muscle structure, promotes absorption of the marinade, and facilitates extraction of myofibrillar proteins. This allows the ingredients to be incorporated throughout the meat tissue rather than remaining on the surface. The inclusion of sodium tripolyphosphate modifies the functional properties of the muscle proteins by increasing ionic strength, enhancing water-binding capacity, and altering the structural characteristics of the meat. In combination with vinegar and salt, the formulation provides preservation effects by lowering pH, reducing water activity, and stabilizing the protein matrix, thereby improving microbial stability during refrigerated storage. After marination and tumbling, the products are vacuum packaged, placed into corrugated shipping containers, and exported to the United States in either refrigerated or frozen condition. You suggested classification of the above-described product in subheading 1602.50.6000, Harmonized Tariff Schedule of the United States (HTSUS). We agree. Subheading 1602.50.6000 which provides for “Other prepared or preserved meat, meat offal or blood or insects: Of bovine animals: Other: Other: Other,” is applicable because the subject bovine meat product is advanced beyond the condition of raw meat of Chapter 2. The merchandise is not merely cut or lightly seasoned, but is subjected to a formulated preservative treatment consisting of vinegar, salt, sodium tripolyphosphate, and seasonings, followed by vacuum tumbling that promotes internal absorption of the solution into the muscle tissue. Combining vinegar (acid) and sodium tripolyphosphate (alkaline) in meat marination alters the physical and functional properties of the meat by improving water retention capacity, modifying muscle proteins by breaking muscle fiber bonds, and enhancing microbial stability during refrigerated storage. As a result, the product is considered prepared or preserved meat of bovine animals of heading 1602, Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for the above-described Bovine Meat will be 1602.50.6000, HTSUS, which provides for “Other prepared or preserved meat, meat offal, blood or insects: Of bovine animals: Other: Not containing cereals or vegetables: Other: Other.” The general rate of duty will be 1.8 percent ad valorem. The 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/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. 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. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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 the FDA at 301-575-0156, or at the Web site .www.fda.gov/oc/bioterrorism/bioact.html 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 ekeng.b.manczuk@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division