Classification of human milk oligosaccharide mixture under chemically pure sugars upheld over general and residuary headings.

A mixture of five human milk oligosaccharides was held classifiable under Tariff Item 2940 0000 because each component was an identifiable oligosaccharide falling within chemically pure sugars. Small quantities of lactose and other carbohydrates were treated as residual impurities or unconverted starting material and did not alter the product's essential character. Applying Rule 1 of the General Rules for the Interpretation of the Import Tariff, the specific heading for chemically pure sugars prevailed over general or residuary headings, and headings 1702, 2106, 1901 and 3824 were rejected as less specific or inapplicable to this imported intermediate product.

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Issues: Whether the 5-HMO Mix is classifiable under Tariff Item 2940 0000.

Analysis: The product was found to be a mixture of five human milk oligosaccharides, each of which is an identifiable oligosaccharide falling within the scope of chemically pure sugars covered by heading 2940. The presence of small quantities of lactose and other carbohydrates was treated as residual impurity or unconverted starting material that did not alter the essential character of the product. Applying Rule 1 of the General Rules for the Interpretation of the Import Tariff, the specific heading for chemically pure sugars was preferred over the more general or residuary headings. The mixture was also held not to fall under headings 1702, 2106, 1901 or 3824 because those headings were either less specific or applicable only to food preparations or miscellaneous chemical products, which this imported intermediate product was not.

Conclusion: The 5-HMO Mix is classifiable under Tariff Item 2940 0000, in favour of the assessee.

Ratio Decidendi: Where a product is composed predominantly of a specifically covered chemically pure oligosaccharide mixture, incidental impurities do not displace classification under the specific heading, and residuary or general headings cannot be invoked in preference to that specific heading.

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