CLA-2 CO:R:C:F 951059
Area Director of Customs
J.F.K. Airport
Building 178
Jamaica, New York 11430
RE: Decision on Application for Further Review of Protest
No. 1001-1-107563, on the Classification of "Essence of
Chicken", a product of Singapore.
Dear Sir:
The protest involves the classification of a liquid food
product.
FACTS:
"Essence of Chicken" also referred to as "Essence of Chicken
Drink" is said to be made as follows:
1) Frozen poultry is said to be thawed and minced.
2) Minced meat is stored at 10-12 o C.
3) Water added.
4) Pressure cooked at 113 o C.
5) Evaporation at 100 o C.
6) Chicken Essence
7) Filltration at 100 o C.
8) Filling of bottles and capping
9) Sterilization, cooling labelling and packaging.
Although not mentioned in manufactauring steps, apparently
judging from the label, caramel coloring (0.32 percent) is added.
It is said to be a traditional Chinese ethnic product; one
purpose for taking it is to renew strength. It is advertised to
be consumed as is, chilled or heated.
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A sample examined by a Customs laboratory was reported to
have a solids content of 8.3 percent and moisture of 91.7
percent.
ISSUE:
Whether "Essence of Chicken" is classifiable under the
provision for Extracts and juices of meat, in subheading
1603.00.90, HTSUS, or other food preparation, not elsewhere
specified or included, in subheading 2106.90.60, HTSUS.
LAW AND ANALYSIS:
The Explanatory Notes to the HTSUS provide an interpretation
of the provisions of the tariff at the international level. The
Notes to Heading 1603 define meat extracts as concentrates
generally obtained by boiling or steaming meat under pressure and
concentrating the resultant liquid after removal of the fat by
filteration or cetrifuging. These extracts may be solid or
liquid according to the degree of concentration. It goes on to
state that the products may contain salt or other substances
added in sufficient quantities to ensure their preservation.
Extracts, the Notes add, are used to make food preparations such
as soups and sauces.
Concentrates, in other words, are obtained by cooking meat
under pressure, removing the fat, and concentrating the resultant
liquid; in addition to the concentrated liquid, the only other
permitted ingredient would be a small amount of preservative such
as salt. These are intermediate products used to make other
products such as soups and sauces. Techncial sources define meat
extract similarly.
In Food Flavorings Compositions, Manufacture, and Use,
Joseph Merory (The Avi Publishing Co. (1968)), beef extract is
said to be prepared from fresh meat and water, with the extract
evaporated to contain no more than 25% moisture. Solids content
is given as about 5 to 6 percent. This description is consistent
with the Standards of Identity for meat extracts established by
the U.S. Department of Agriculture (9 CFR 319.70). These
standards require that meat extract shall contain not more than
25 percent of moisture.
In view of the large water content of this product, "Essence
of Chicken" is not similar to the concentrated products bought
and sold as meat extracts.
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HOLDING:
"Essence of Chicken" is not an intermediate product as is a
chicken extract, rather it is classifiable as a finished food
preparation in subheading 2106.90.60, HTSUS.
The protest should be denied in full.
A copy of this decision should be attached to the Customs
Form 19 and provided to the protestant as part of the notice of
action on the protest.
Sincerely,
John Durant, Director
Commercial Rulings Division