N.Y. Comp. Codes R. & Regs. tit. 1, § 319.303
(a) “Corned Beef Hash” is the semisolid food product in the form of a compact mass which is prepared with beef, potatoes, curing agents, seasonings, and any of the optional ingredients listed in subdivision (b) of this section, in accordance with the provisions of paragraphs (1), (2), (3) and (4) of this subdivision and the provisions of subdivision (c) of this section.
(b) Corned beef hash may contain one or more of the following optional ingredients:
(c) The finished product shall not contain more than 15 percent fat nor more than 72 percent moisture.
(d)