Animal-feed classification under Heading 2309 prevailed for Lutalin, excluding treatment as a Chapter 29 chemical product.

Lutalin, an omega-6 fatty acid product containing conjugated linoleic acid methyl esters with other fatty acids from sunflower oil, was classified under Heading 2309 and sub-heading 2309 90 90 as a preparation of a kind used in animal feeding. The ruling treated Heading 2309 as an end-use based heading covering feed preparations, premixes and supplementary feed products, and relied on Chapter 29 Note 1, the HSN Explanatory Notes, departmental circulars, trade parlance, manufacturer literature and expert material. Because the product was formulated, marketed and understood for a specific animal-feed use, it was excluded from Chapter 29 as a chemically defined organic compound or mixture of isomers.

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Issues: Classification of the omega-6 fatty acid product Lutalin under the Customs Tariff, specifically whether it falls under Heading 2309 and sub-heading 2309 90 90 as a preparation of a kind used in animal feeding, or under Chapter 29 as a chemically defined organic compound / mixture of isomers.

Analysis: The product contained conjugated linoleic acid methyl esters with other fatty acids from sunflower oil as part of its composition. The product was examined in the light of Chapter 29 Note 1, the HSN Explanatory Notes, Chapter 23 notes, and departmental circulars. The presence of other fatty acids at a substantial level was treated as supporting the view that the product was deliberately formulated for a specific animal-feed use rather than as a general chemical product. The product was also considered in trade parlance as a feed additive or premix used for animal nutrition, and the end-use, manufacturer literature, expert material, and trade understanding were relied upon to determine classification. Heading 2309 was treated as an end-use based heading covering preparations used in animal feeding, including premixes and supplementary feed preparations.

Conclusion: Lutalin is classifiable under Heading 2309 and more specifically under sub-heading 2309 90 90 of the First Schedule to the Customs Tariff Act, 1975, in favour of the assessee.

Final Conclusion: The ruling accepts the claimed animal-feed classification and rejects treatment of the product as a Chapter 29 chemical product.

Ratio Decidendi: Where a product is marketed, understood in trade, and formulated for specific use in animal feeding, its classification is governed by Heading 2309 on an end-use basis, and substantial formulation for that use supports exclusion from Chapter 29.

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