Fresh or Chilled High-Quality Bone-In Beef Cuts, Processed (General Note 15)

General Note 15 of the Harmonized Tariff Schedule of the United States (HTSUS) sets out rules for preferential tariff treatment under specific free trade agreements. Beef qualifying under this note must meet the agreement's rules of origin and processing requirements to receive a reduced or zero duty rate.

For HTS purposes, 'processed' beef cuts typically refer to cuts that have undergone specific preparation such as trimming, aging, or other defined operations as outlined in the applicable chapter notes, distinguishing them from minimally prepared cuts.

Countries with US free trade agreements that include beef provisions—such as Australia, Canada, Mexico, and South Korea—are the most common sources for shipments claiming General Note 15 preferential treatment under this subheading.