Tariff classification of saccharin tablets with tartaric acid falls under Heading 3824.00, not Heading 2925.00.

Saccharin tablets containing tartaric acid were classified by reference to the HSN Notes, which treated tablets of saccharin or its salt combined with substances such as tartaric acid as preparations under Heading 3824.00. Heading 29.25 applied only where saccharin was used exclusively. Because the goods contained tartaric acid in addition to saccharin, they fell outside Heading 2925.00 and were correctly classifiable under Heading 3824.00.

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Issues: Whether saccharin tablets containing tartaric acid were classifiable under Heading 2925.00 or under Heading 3824.00.

Analysis: The classification turned on the Harmonised System of Nomenclature Notes. The notes under Heading 3824.00 specifically included preparations such as tablets consisting of saccharin or its salt with substances like sodium bicarbonate and tartaric acid, when used as sweetening agents and not as foodstuffs. The notes under Heading 29.25 covered tablets only where saccharin was used exclusively. Since the goods contained tartaric acid along with saccharin, they fell outside Heading 29.25 and were covered by Heading 3824.00. The use of HSN Notes was treated as the proper guide for arriving at the correct tariff classification.

Conclusion: The tablets were correctly classifiable under Heading 3824.00 and not under Heading 2925.00.

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