CLA-2 RR:TC:FC 959149 JGH
555 Battery St.
San Francisco, California 94111
RE: Decision on Application for Further Review of Protest
No. 2809-95-100991, on the classification of a fish
extract product from Japan.
This protest was filed at your port concerning certain
entries of fish extract product made in November 1994 and January
1995, and liquidated in June 1995.
The products, Artificial Crab Extract, B-91002, Natural Crab
Extract, C-76094, and Scallop Extract, C-49918, were entered
under the provision for extract of fish or crustaceans, in
subheading 1603.00.90, HTSUS. The entries were liquidated as an
edible preparation, not elsewhere specified or included in
subheading 2106.90.99, HTSUS.
Classification of fish extract preparations under the HTSUS.
LAW AND ANALYSIS:
The Explanatory Notes to heading 1603 in defining fish
extracts note that the may contain salt or other substances added
in sufficient quantities to ensure their preservation. Fish
extracts are prepared by concentrating water extracts of fish
flesh and using salt as a preservative. A Customs laboratory
analysis of a sample of a 1992 entry of artificial crab extract
B-91002 disclosed that it contained 44 percent water, 9 percent
protein, 15 percent fructose, 12 percent glucose and 10 percent
maltose. It is claimed that although the fish extract products
contain such sugars, the imports remain fish extracts. It is
argued that the sugars act as preservatives; and that this is a
new method of making fish extracts that are designed for addition
to white fish, but that the resulting product is still a fish or
Note 2, Chapter 16, HTSUS, requires that products
classifiable in that chapter contain more than 20 percent by
weight of meat or fish. The products in question at most contain
about 10 percent fish. In addition when you add up the sugars
involved: fructose, glucose and maltose, the total is about 37
percent, far in excess of an amount needed to act as a
preservative. Thus, there is no basis for considering these
products as extracts.
The fish and crustacean food preparations as described above
are classifiable as other food preparations not elsewhere
specified or included, in subheading 2106.90.99, HTSUS.
You are directed to deny the protest in full. A copy of
this notice should be furnished the protestant with the Form 19
Notice of Action.
In accordance with Section 3A(11)(b) of Customs Directive
099 3550-65, dated August 4, 1993, Subject: Revised Protest
Directive, this decision should be mailed by your office to the
protestant no later than 60 days from the date of this letter.
Any reliquidation of the entry in accordance with this decision
must be made prior to the mailing of the decision. Sixty days
from the date of this decision, the Office of Regulations and
Rulings will take steps to make the decision available to Customs
personnel via the Customs Ruling Module in ACS and the public via
the Diskette Subscription Service, Freedom of Information Act
and other public access channels.
John Durant, Director