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 > 1992 HQ Rulings > HQ 0950991 - HQ 0951117 > HQ 0951059

Previous Ruling Next Ruling

HQ 951059

June 2, 1992

CLA-2 CO:R:C:F 951059


TARIFF NO.: 2106.90.6099

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.


"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.

A sample examined by a Customs laboratory was reported to have a solids content of 8.3 percent and moisture of 91.7 percent.


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.


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.


"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.


John Durant, Director

Previous Ruling Next Ruling

See also: