CAFC Sustains ‘Cured Beef’ Tariff Classification for Beef Jerky
Beef jerky is correctly classified as a cured meat in the tariff schedule, said the Court of Appeals for the Federal Circuit on Feb. 3 as it denied an appeal by importer Link Snacks. Although the production of beef jerky involves an additional drying process, the product is also cured beforehand, which puts it squarely within the parameters of the Harmonized Tariff Schedule subheading for meat “of bovine animals: cured or pickled,” said CAFC.
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Link Snacks had imported the beef jerky in question from Brazil and New Zealand. The manufacturing process involves curing sliced boneless beef in a mixture of seasoning, sodium nitrate, and water for 24 to 48 hours, and then cooking and smoking the meat for three to six hours.
On liquidation, CBP classified the beef jerky under HTS subheading 1602.50.09 (“Other prepared or preserved meat, meat offal or blood: Of bovine animals: Not containing cereals or vegetables: Cured or pickled”), dutiable at 4.5%. Link Snacks protested, arguing for classification under subheading 1602.50.2040 as “other” prepared or preserved meat of bovine animals, which carries a 1.4% duty. CBP denied the protest, and Link Snacks subsequently challenged the classification at the Court of International Trade. CIT in March 2013 upheld CBP’s classification as cured beef (see 13032103).
On appeal, CAFC agreed with the lower court’s findings. According to CAFC, although Link Snacks made the “respectable” argument that the drying process affects the beef jerky beyond the curing process, that doesn’t change the fact that cured beef is described eo nomine, or by name, by subheading 1602.50.2040. As CIT had noted, eo nomine provisions include all forms of the named product, including improved forms. The HTS subheading for cured beef products “does not draw distinctions based on whether or not the meat is dehydrated; the only inquiry is whether or not the meat has been cured,” said CAFC as it affirmed the lower court’s ruling.
(Link Snacks v. U.S., CAFC No. 2013-1319, dated 02/13/14, Judges Newman, Lourie and Bryson)
(Attorneys: Gregory Garre of Latham & Watkins for plaintiff-appellant Link Snacks, Inc.; Alexander Vanderweide for defendant-appellee U.S. government)