CLA-2-CO:R:C:F 952787K
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.
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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.
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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
Commercial Rulings Division