March 15, 2006 CBP Bulletin Notice on Beef Jerky
In the March 15, 2006 issue of the U.S. Customs and Border Protection Bulletin (CBP Bulletin) (Vol. 40, No. 12), CBP issued a notice proposing to revoke two classification rulings on beef jerky. CBP states that it is also proposing to revoke any treatment it has previously accorded to substantially identical transactions.
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CBP states that any party who has received an interpretive ruling or decision on merchandise subject to this notice, and/or any person involved in substantially identical transactions should advise CBP by April 14, 2006, the date that written comments on the proposed rulings are due. Furthermore, CBP states that an importer's failure to advise CBP of such rulings, decisions, or substantially identical transactions may raise issues of reasonable care on the part of the importer or its agent for importations subsequent to the effective date of the final decision in this notice.
CBP also states that this notice covers any rulings on the subject merchandise that may exist but have not been specifically identified.
Proposed Revocation of Two Classification Rulings
Beef jerky. At issue are different types of beef jerky including teriyaki, old fashioned, peppered, Mexican brand, etc. In general, the beef jerky is sliced, cooked, and seasoned beef that is packaged in bulk for further processing. Ingredients include sliced beef, water, brown sugar/sugar, salt, etc. (See CBP's notice for further description of the different types of beef jerky at issue.)
CBP is proposing to issue HQ 968047 and HQ 968048 in order to revoke NY I84087 and NY I84133, respectively, and reclassify the subject merchandise under HTS 1602.50.0900 as "Other prepared or preserved meat, meat offal or blood: of bovine animals: other: not containing cereals or vegetables: cured or pickled;" rather than under 1602.50.2040 as "Other prepared or preserved meat, etc: of bovine animals: other: not containing cereals or vegetables: other: in airtight containers, etc."
CBP states that since its issuance of NY I84087 and NY I84133, it has reviewed the classification of these items and has determined that the rulings are in error.
CBP finds that the beef jerky is preserved by a curing or pickling mixture containing salt, sugar, or other sweeteners and a mixture of additional preservative ingredients including sodium nitrate. As such, the beef jerky is prepared or preserved as provided for in HTS heading 1602.
HTS heading 1602 is divided into six subheadings. CBP states that the sliced beef (in the subject beef jerky) is tumbled or pickled in water and seasoning; then, it is placed in a cooler for further curing. As the beef jerky is prepared or preserved beef which has been pickled or cured, CBP finds that it is specifically provided or in HTS 1602.50.0900 rather than as other prepared beef of 1602.50.2040.
proposed: HTS 1602.50.0900, 4.5%; current: 1602.50.2040, 1.4%.
March 15, 2006 CBP Bulletin (Vol. 40, No. 12) available athttp://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2006/vol40_03152006_no12/