Animal-feed premix classification turns on end use, with carotenoid preparations placed under Heading 2309, not colouring matter.

Imported carotenoid premixes used specifically in animal feeding were classified under Heading 2309 because their composition, trade understanding, and HSN Explanatory Notes showed they were compound preparations with active substances, carriers, preservatives and antioxidants for use in feed. Heading 3204 was rejected because the goods were not simple synthetic colouring matter but feed additives used for pigmentation in animals and aquaculture. The products were therefore classifiable under subheading 23099090 and not under Heading 3204.

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Issues: Whether the imported carotenoid products, namely Lucantin Red 10% NXT, Lucantin Yellow 10% NXT and Lucantin Pink, were classifiable under Heading 2309 as preparations of a kind used in animal feeding or under Heading 3204 as synthetic organic colouring matter.

Analysis: Classification was determined by applying the General Rules for the Interpretation of the First Schedule to the Customs Tariff Act, 1975, beginning with the terms of the headings and the relevant chapter notes. The products were found to be compound preparations containing active carotenoids, carriers, preservatives and antioxidants, and were marketed and used as premixes for animal feed. The HSN explanatory notes to Heading 2309 cover complete feeds, supplementary feeds and premixes used in making such feeds, including preparations containing active substances together with carriers and stabilisers. The material on record, including product composition, certificates, test reports and trade understanding, showed that the goods were specifically used for animal feeding and not for general colouring purposes. Heading 3204 was held inapplicable because the goods were not simple synthetic colouring matters, but feed additives used for pigmentation in animals and aquaculture.

Conclusion: The products were held classifiable under Heading 2309, more specifically under subheading 23099090, and not under Heading 3204.

Ratio Decidendi: Where a product is a compound preparation used specifically as an animal-feed premix, supported by trade understanding and HSN notes, its end use governs classification under Heading 2309 rather than as a colouring preparation under Heading 3204.

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