Classification of butter flavouring under CTH 2106 upheld after test report ruled out Chapter 33 treatment.

Butter flavouring was held classifiable under CTH 2106 90 60, not CTH 3302 10 90, because the chemical test report showed the sample to be anhydrous milk fat in oily liquid form and therefore outside Chapter 33. Chapter Note 2 to Chapter 33 applied only to odoriferous substances of plant origin, while the imported product was not of plant origin. As no contrary material was produced to displace the test report, and the cited precedent concerned different facts and a different product, the classification in favour of Revenue was upheld.

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Issues: Whether butter flavouring was correctly ified under CTH 2106 90 60 instead of CTH 3302 10 90.

Analysis: The product was examined on the basis of the chemical test report, which showed that the sample was anhydrous milk fat in oily liquid form and that classification under Chapter 33 was ruled out. Chapter Note 2 of Chapter 33 required the product to answer the statutory description applicable to odoriferous substances of plant origin, whereas the imported butter flavouring was not of plant origin. No material was produced to displace the test report. The cited precedent was found to concern different facts and a different product.

Conclusion: The product was correctly classified under CTH 2106 and not under CTH 3302, and the classification in favour of Revenue was upheld.

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