Animal feed supplement classification under Heading 2309 confirmed for a probiotic poultry premix with carrier.

A probiotic feed additive for poultry diets containing Bacillus amyloliquefaciens and Bacillus licheniformis with calcium carbonate as carrier is treated as a preparation of a kind used in animal feeding under Tariff Item 23099090. Classification follows the General Rules of Interpretation and HSN Explanatory Notes, with Heading 2309 covering feed supplements and premixes used in animal feeding without requiring the product to be processed from vegetable or animal materials in the manner suggested by the chapter note. Its composition, intended use and trade identity support classification under Heading 2309, while Chapter 30 is inapplicable because animal feed supplements fall outside that chapter.

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Issues: (i) Whether the product Enviva Provalen Plus 201 GT is classifiable under Tariff Item 23099090 as a preparation of a kind used in animal feeding.

Analysis: The product was found to be a probiotic feed additive meant for poultry diets, containing Bacillus amyloliquefaciens and Bacillus licheniformis with calcium carbonate as carrier. The classification exercise was governed by the General Rules of Interpretation and the relevant HSN Explanatory Notes. Heading 2309 was held to cover feed supplements and premixes used in animal feeding, and not to require that products must necessarily be obtained by processing vegetable or animal materials to the extent described in the chapter note. The product's composition, intended use, and trade identity showed that it was a preparation used in animal feeding and not a product more appropriately classified elsewhere. Chapter 30 was held inapplicable because animal feed supplements fall outside that chapter.

Conclusion: The product is classifiable under Tariff Item 23099090 and the issue is decided in favour of the assessee.

Final Conclusion: The application succeeded and the advance ruling confirmed the claimed customs classification of the imported product.

Ratio Decidendi: A probiotic preparation with a carrier, intended for use as an animal feed supplement or premix, is classifiable under Heading 2309 when it is of a kind used in animal feeding and is not specifically covered elsewhere.

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