Classification of Anna Malai Mithai as a sweetmeat under Heading 2106, not as a dairy product under Heading 0404.

Anna Malai Mithai was classified under Heading 2106 90 99 as a sweetmeat rather than under Heading 0404 as a dairy product. The product's composition, nature, presentation and market identity showed that it was not a natural dairy product in the tariff sense and did not fit any specific sugar confectionery entry in Chapter 17. Chapter Note 6 to Chapter 21 was treated as decisive because it expressly covers sweetmeats commonly known as misthans or mithai, regardless of ingredients. The product, being a ready-to-consume traditional sweet made principally from skimmed milk powder, sugar and whey powder, was therefore treated as a miscellaneous edible preparation.

---

---

Issues: Whether the product "Anna Malai Mithai" is classifiable under Heading 2106 as sweetmeat or under Heading 0404 as a dairy product.

Analysis: The product was examined on the basis of its composition, nature, presentation and market identity. It was held not to fall under Chapter 04 because it was not a natural dairy product consisting of milk constituents in the relevant tariff sense. It was also held not to fit any specific entry in Chapter 17 relating to sugar confectionery, as it was neither chewing gum, jelly confectionery, boiled sweet, toffee nor caramel, and did not belong to that family of products. Chapter Note 6 to Chapter 21 was treated as decisive, since it expressly includes sweetmeats commonly known as misthans or mithai under tariff item 2106 90 99 irrespective of ingredients. The product, being a ready-to-consume traditional sweet made principally from skimmed milk powder, sugar and whey powder, was therefore brought within Chapter 21 as a miscellaneous edible preparation.

Conclusion: The product "Anna Malai Mithai" is classifiable under Heading 2106 90 99 as sweetmeat and not under Heading 0404.

---