Tariff classification of Xanthan Gum upheld as a natural polymer under Heading 3913, not a natural gum.

Xanthan Gum USP 80 Mesh was examined for tariff classification between Heading 1301 90 34 as a natural gum and Heading 3913 as a natural polymer. The product was described in the manufacturer's literature as a high molecular weight polysaccharide produced by fermentation and then purified, dried and milled, and the record did not show that it was the same as Xanthium Gum covered by Heading 1301 90 34. Because Heading 13.01 covers natural gums and allied natural products, not goods that have undergone further processing, the product was treated as a natural polymer. The classification under Heading 3913 was sustained.

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Issues: Whether Xanthan Gum USP 80 Mesh was classifiable under Heading 1301 90 34 as a natural gum or under Heading 3913 as a natural polymer.

Analysis: The imported product was shown by the manufacturer's literature to be a high molecular weight polysaccharide produced by fermentation and thereafter purified, dried and milled. The record did not establish that Xanthan Gum was the same as Xanthium Gum covered by Heading 1301 90 34. Heading 13.01 covers natural gums and allied natural products, but not goods that have undergone further processing taking them outside the character of a natural secretion. The classification ruling of the US customs authorities also supported treatment of the product as a natural polymer under Heading 3913.

Conclusion: The product was not classifiable under Heading 1301 90 34 and was correctly classifiable under Heading 3913.

Final Conclusion: The revenue's challenge to the appellate classification failed, and the assessee's classification of the imported goods was sustained.

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