HQ 957024
March 3,1995 CLA-2 CO:R:C:F 957024 JGH
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
21. - 3 -
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
Commercial Rulings Division