Monday, August 16, 2010

Court Rules on Classification of Concentrated Flavorings

(World Trade Interactive)

In an Aug. 12 decision in Aromont USA Inc. v. U.S., the Court of International Trade ruled that certain flavorings derived from veal, chicken, duck, lamb, beef, fish, lobster, mushroom or vegetable stock are properly classified as other food preparations not elsewhere specified or included under HTSUS 2106.90.99. U.S. Customs and Border Protection had classified these goods as other soups and broths under HTSUS 2104.10.00.

The CIT explains that while CBP relies on a dictionary definition of broth – i.e., a liquid in which meat, fish, cereal grains or vegetables have been cooked – this definition does not capture the essence of the concentrated products at issue, the processing of which results in a rich honey-like consistency that differs from the degree of liquidity or fluidity expected of a broth. The court also states that proper classification turns on the principal use of the flavorings, which are primarily sold through large ingredient customers, food service distributors and retail distributors and retail stores that use them in gravies, sauces and salad dressings.