United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1995 HQ Rulings > HQ 956976 - HQ 957063 > HQ 957024

Previous Ruling Next Ruling
HQ 957024




March 3,1995 CLA-2 CO:R:C:F 957024 JGH

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.6999

Peter S. Reichertz, Esq.
Arent Fox Kinter Plotkin & Kahn
1050 Connecticut Avenue, NW
Washington, D.C. 20036-5339

RE: Reconsideration of NY Ruling 800645, on the tariff classification of food products containing meat extracts.

Dear Mr. Reichertz:

In your letter of September 16, 1994, you request a reconsideration, in behalf of your client Aromont, S.A., of Montcornet, France, of NY Ruling 800645 (dated August 25, 1994), on the classification of food products containing meat extracts.

FACTS:

The products are said to be six different food products containing different meat extracts: veal, chicken, duck, lamb, fish, and lobster.

The veal-flavored product - 29.8% veal extract, 1.8% veal fat;

Chicken-flavored product - 27.1% chicken extract, 10.7% chicken fat, and egg yolk;

Duck-flavored product - 27.5% duck extract and 4.0% fat;

Lamb-flavored product - 27.0% lamb extract and 2.0% lamb fat;

Fish-flavored product - 17.0% fish extract, 2.8% chicken fat, sea food extracts - 0.9%;

Fish-flavored product - 50% fish extract, 10% lobster extract, 4.4% chicken fat, and 3.6% seafood extracts.

In addition, the products contain ingredients such as, concentrates of carrot, onion, leek, tomato, garlic, mushroom and - 2 -
shallot; and olive oil, sunflower oil, glucose, dextrine, flour, modified starch, autolysed yeast, soya lecithin, and other types of flavor, along with water, salt and soda. The products are flavors for use in such food preparations as sauces and soups

ISSUE:

Whether food products that contain meat and fish extracts are classifiable as other extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates, in subheading 1603.00.9010, HTSUS; or in the provision for other food preparations not elsewhere specified or included, in subheading 2106.90.6999 (now 2106.90.9999), HTSUS.

LAW & ANALYSIS:

It is contended that the products are classifiable as meat extracts in subheading 1603.00.9010, HTSUS, since they satisfy Note 2, Chapter 16, HTSUS, in that they contain over 20 percent meat extract and/or meat extract plus animal fat; the extracts in each of the products are prepared and used in the manner described for extracts in the Explanatory Notes for heading 1603; and heading 1603 is more specific than heading 2106, and pursuant to GRIs 3(a) and 2(b), the essential character of the products is imparted by the meat extracts.

The General Rules of Interpretation (GRI's) taken in their appropriate order provide a framework for the classification of imported merchandise under the HTSUS. Most imports are classifiable by application of GR 1, that is, according to the terms of the headings of the tariff schedule and any relative section or headings of the tariff section and any relative section or chapter notes. In the event that the imports cannot be classified solely on the basis of GR 1, and the headings and legal notes do not otherwise require, the remaining GRI's may then be applied. In any event the Chapter 16, Note 2, concerning the 20 percent meat content needed for a product's classification in Chapter 16 would not apply as the product is not meat but an extracts of various types of meat and fish.

In this case it is clear that the EN definition of meat extracts does not contemplate a finished flavoring product such as those under consideration; the only additional ingredients permitted for extracts are salt or other preservatives. In contrast, the imports contain other ingredients to heighten the products' intended purpose as a flavor. In view of the fact that the imports are food products, resort to the other GRIs is not appropriate, as GRI 1 still applies; Chapter 21 covers food products which are not more specifically provided for elsewhere; since the imports are foods, classification would be in Chapter

In sum, the products are prepared flavorings which include meat and fish extracts and as such are excluded from classifica- tion in chapter 16 as meat or fish extracts; rather they are classifiable as other food preparations not elsewhere specified or included, in subheading 2106.90.9999, HTSUS.

HOLDING:

Prepared meat and fish flavorings are classifiable as other food preparations not elsewhere specified or included in subheading 2106.90.6999 (2106.90.9999), HTSUS.

NY Ruling 800645 is affirmed.

Sincerely,

John Durant, Director

Previous Ruling Next Ruling

See also: