HQ 0952787 - Application For Further Review of Protest No. 1001-92-102936; Autolysed Yeast - United States International Trade Commision Rulings

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HQ 952787

June 10, 1993

CLA-2-CO:R:C:F 952787K

CATEGORY: CLASSIFICATION

TARIFF No.: 2106.90.6099

Regional Commissioner of Customs
New York Region
6 World Trade Center
New York, New York 10048-0945

RE: Application For Further Review of Protest No. 1001-92-102936; Autolysed Yeast

Dear Sir:

The following is our decision in response to the referral dated October 21, 1992, from the Head of the Protest and Control Section, of the request for further review of the above-referenced protest.

FACTS:

The consumption entry covering the merchandise involved in the protest was liquidated on January 3, 1992, and reliquidated on February 28, 1992, with an advanced rate of duty. Thereafter, a timely protest under 19 U.S.C. 1514 was filed on April 24, 1992.

The merchandise was described in the Entry Summary as "NONALCOHOLIC PREP OF YEAST EXT", in the bill of lading as "OHLY YEAST AUTOLYSATES", and in the invoice as "OHLY yeast autolysate". The merchandise was liquidated under the provision for other food preparations, not elsewhere specified or included, subheading 2106.90.6099, Harmonized Tariff Schedule of the United States (HTSUS), with duty at 10 percent ad valorem. (Note that subheading 2106.90.60 was renumbered as subheading 2106.90.65 by Presidential Proclamation 6515, dated December 16, 1992.) The protestant claims that the merchandise is classifiable as nonalcoholic preparations of yeast extract (other than sauces), subheading 2103.90.49, HTSUS, with duty at 5 percent ad valorem, based on the opinion of the protestant that subheading 2106.90.6099, HTSUS, does not include yeast extracts that are made by the enzymolysis process.

ISSUE:

The issue is whether subheading 2106.90.60, HTSUS, includes yeast extracts made by the enzymolysis process.

LAW AND ANALYSIS:

The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System, which represents the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and General Rules of Interpretation of the HTSUS.

The EN to heading 2103 states that "the heading does not cover...autolysed yeast" of heading 2106, and EN note (11) to heading 2106 states that that heading covers

Autolysed yeast and other yeast extracts, products obtained by the hydrolysis of yeast. These products cannot provoke fermentation and they have a high protein value. They are used mainly in the food industry (e.g., for the preparation of certain seasonings).

Yeast extracts with high protein content can be produced from autolysate yeasts by different commercial processes. (See Kirk- Othmer Encyclopedia of Chemical Technology, 3rd ed., Vol.24, p. 802.) In these processes, the protein, carbohydrates and nucleic acid compounds in the yeast are hydrolyzed by an enzyme mechanism (enzymolysis). This process involves the solubilization of these compounds. At the end of this autolysis, the insoluble wall residue can be separated from the solubilized solids by centrifugation or filtration. The resulting extract is evaporated to a paste or powder form. This product might contain 50 to 80 percent of proteinaceous material.

The process for the imported yeast is similar to the one described above with the exception that the enzymes were added to the yeast instead of being produced by the same yeast (autolysate yeast). The process is technically considered a hydrolysis (enzymatic hydrolysis). The use of enzymatic hydrolysis, instead of chemical hydrolysis (hydrochloric acid), enhances the yield and purity of the proteinaceous extract. Therefore, the imported yeast extract has a high protein value.

Accordingly, we conclude that yeast extract as a product obtained by the process of enzymatic hydrolysis (as in this case) or by the process of chemical hydrolysis, that cannot provoke fermentation, that has a high protein value, and is used mainly in the food industry is a hydrolyzed yeast product classifiable in subheading 2106.90.6099, HTSUS.

HOLDING:

Yeast extracts obtained by the process of enzymatic hydrolysis that cannot provoke fermentation, that has a high protein value, and is used mainly in the food industry, is classifiable as other food preparations, not elsewhere specified or included, subheading 2106.90.6099, HTSUS, with duty at 10 percent ad valorem. (As previously noted, subheading 2106.90.60 was renumbered to subheading 2106.90.65, without any changes by Presidential Proclamation 6515, dated December 16, 1992.)

You are instructed to deny the protest in full. A copy of this decision should be attached to Customs Form 19, Notice of Action, to be sent to the protestant.

Sincerely,

John Durant, Director

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