NCS/ARS/CL/10238

You have applied for the Tariff Classification of BPF011 Beef Patty Seasoned and BPF012 Whopper Patty imported in 20kg carton (550 cases) and 19kg carton (280 cases) placed in food grade bags and packed in Quick Frozen (IQF) Burger King branded cartons respectively.

PRODUCT ANALYSIS

According to the supporting documents provided, the Beef Patty (seasoned) is grinded beef presented in an oval-shaped, flat patty made from boneless lean beef and fat trimmings (99.92%) with flavorless spices (0.08%). The fat is made from beef fat which accounts for 22% - 24% of the total composition.

The Beef Patty (Whopper) is also grinded beef presented in a round-shaped, flat patty with consistent thickness and clean edges containing 99.92 % boneless lean beef and fat trimmings and 0.08 % flavourless spices also with a beef fat content of 22% - 24%.

They are both slightly perforated and frozen at 18 degrees centigrade. The seasoning in both beef patties are less than 1%, they are both made from raw, uncooked beef, which has been frozen.

Tariff Analysis

Classification in the Harmonized System Nomenclature and the ECOWAS Common External Tariff are guided by the legal provisions of the General Interpretative Rules. The General Rules of Interpretation (1) states inter alia that classification shall be determined by the terms of the heading and any relative section, chapter or subheading notes.

For the purpose of this classification, two tariff headings come up for consideration, they are headings 0203 - 'Meat of bovine animals, frozen' and 1602 - ‘Other prepared or preserved meat, meat offal, blood or insects. However, the Legal Notes (1) of chapter 16 states that " the chapter does not cover …  meat, meat offal, fish, crustaceans, molluscs or other aquatic invertebrates, as well as insects, prepared or preserved by the processes specified in Chapter 2 or 3 …". 

Additionally, the Explanatory Notes to heading 1602 (3) also excludes Meat and meat offal prepared or preserved by other processes not provided for in Chapter 2 or heading 05.04, including those merely covered with batter or breadcrumbs, truffled, seasoned (e.g., with both pepper and salt) or finely homogenized '.

The Explanatory Notes to Chapter 2 provide a clear distinction between meat classifiable in chapter 2 from meat to be classified in Chapter 16.  Meat of Chapter 2 include meat presented Chilled, that is, reduced in temperature generally to around 0 °C, without being frozen; and Frozen, that is, cooled to below the product’s freezing point until it is frozen throughout.

The Beef Patties presented for tariff classification are made from raw, boneless, uncooked beef with flavourless seasoning of less than 1% which have been grinded and preserved by freezing at -18 degrees centigrade, a process that excludes it from classification in Chapter 16.

On the basis of the legal provisions stated above and the information provided in your supporting documents, the tariff classification of BPF011 - BEEF PATTY (Seasoned) & BPF012 WHOPPER BEEF PATTY is 0202.30.00.00 - Meat of bovine animals, frozen, - Boneless; at 35% rate of duty and 0% VAT in the ECOWAS CET 2022 - 2027.

Legal Justification

GIR 1 & 6