CBP Ruling N334179: The tariff classification of yeast extracts from China

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N3 N334179 (August 18, 2023)

Tariff classification

Headings: 9903, 2106

Product description

An ingredients breakdown, manufacturing flowchart, and pictures of the product accompanied your inquiry. The subject merchandise, “FM902,” and “FM803,” are described as fermentation yeast extracts that provide nutrients for bacterial fermentation to produce chemicals. The products are said to contain 100 percent yeast extract in powdered form, containing a dry weight of protein of approximately 75 percent. The yeast extracts are said to be prepared by autolysis, separation, UHT, evaoporation, spray drying and sieiving. The products will be imported in 500 kilogram super sacks and will be sold to companies who use yeast extract in their fermentation process. In your letter, you proposed classification for the products under subheading 2102.20.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for yeasts (active or inactive); other single-cell microorganisms, dead (but not including vaccines of heading 3002); prepared baking powders: Inactive yeasts; other single-cell microorganisms, dead: other. Explanatory Note 2102(A), characterizes inactive yeasts, in pertinent part, as follows: “Inactive yeasts, obtained by drying, are generally brewery, distillery or bakers’ yeasts which have become insufficiently active for further use in those industries. They are used for human consumption (source of vitamin B) or for feeding animals.” Accordingly, based on the method of production, the products will be classified elsewhere.

CBP rationale

The applicable subheading for the products, “FM902,” and “FM803,” will be 2106.10.0000, HTSUS, which provides for food preparations not elsewhere specified or included… protein concentrates and textured protein substances.

Full text

N334179 August 18, 2023 CLA-2-21:OT:RR:NC:N5:228 CATEGORY: Classification TARIFF NO.: 2106.10.0000; 9903.88.03 Mike Zhai Suzhou-Chem, Inc. 396 Washington streetWellesley, MA 02481 RE: The tariff classification of yeast extracts from China Dear Mr. Zhai: In your letter dated July 24, 2023, you requested a tariff classification ruling. An ingredients breakdown, manufacturing flowchart, and pictures of the product accompanied your inquiry. The subject merchandise, “FM902,” and “FM803,” are described as fermentation yeast extracts that provide nutrients for bacterial fermentation to produce chemicals. The products are said to contain 100 percent yeast extract in powdered form, containing a dry weight of protein of approximately 75 percent. The yeast extracts are said to be prepared by autolysis, separation, UHT, evaoporation, spray drying and sieiving. The products will be imported in 500 kilogram super sacks and will be sold to companies who use yeast extract in their fermentation process. In your letter, you proposed classification for the products under subheading 2102.20.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for yeasts (active or inactive); other single-cell microorganisms, dead (but not including vaccines of heading 3002); prepared baking powders: Inactive yeasts; other single-cell microorganisms, dead: other. Explanatory Note 2102(A), characterizes inactive yeasts, in pertinent part, as follows: “Inactive yeasts, obtained by drying, are generally brewery, distillery or bakers’ yeasts which have become insufficiently active for further use in those industries. They are used for human consumption (source of vitamin B) or for feeding animals.” Accordingly, based on the method of production, the products will be classified elsewhere. The applicable subheading for the products, “FM902,” and “FM803,” will be 2106.10.0000, HTSUS, which provides for food preparations not elsewhere specified or included… protein concentrates and textured protein substances. The general rate of duty will be 6.4 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 2106.10.0000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 2106.10.0000, HTSUS, listed above. The HTSUS, is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current. This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, please contact National Import Specialist Timothy Petrulonis at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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