Classification of nutritive beverage powder under Heading 21.06 as a protein-based food preparation, not Heading 19.01.

Imported nutritive beverage powder made from defatted soybean flakes, processed by protein extraction, precipitation, nutrient addition and spray drying, was treated as a more processed protein-based food preparation rather than a simple flour or meal preparation. Read with the HSN Explanatory Notes, Heading 19.01 was confined to basic food preparations of flour, meal, starch or malt extract, while Heading 21.06 covered food preparations not elsewhere specified, including protein concentrates and similar preparations for human consumption. On that reasoning, the product was classifiable under Heading 21.06 of the Customs Tariff and the corresponding excise tariff entry 2108.99 for additional duty, not under Heading 19.01.

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Issues: Whether the imported nutritive beverage powder was classifiable under Heading 19.01 as a food preparation of flour, meal or similar material, or under Heading 21.06 as a food preparation not elsewhere specified, with consequential classification for additional duty under the corresponding excise tariff entry.

Analysis: The product was manufactured from defatted soybean flakes through extraction, separation, precipitation of proteins, addition of nutrients and spray drying. On that basis, the relevant inquiry was whether the finished product retained the character of a simple preparation of flour or meal, or whether it had become a more processed protein-based food preparation. The tariff scheme, read with the HSN Explanatory Notes, showed that Heading 19.01 covered basic food preparations of flour, meal, starch or malt extract, whereas Heading 21.06 covered food preparations not elsewhere specified, including protein concentrates and other preparations for direct human consumption. The test report also described the product as a preparation containing proteinous matter, carbohydrates, fatty matter, vitamins, minerals and additives suitable for beverage or food use. The export and import documents from other countries were not treated as determinative because the reasoning behind those classifications was not shown.

Conclusion: The product was correctly classifiable under Heading 21.06 of the Customs Tariff and under the corresponding excise tariff entry 2108.99 for additional duty, not under Heading 19.01.

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