Customs classification of natural beta carotene powder placed edible colouring material under Heading 2106, not industrial dye heading 3203.

Natural beta carotene powder used in food and beverages was treated as an edible colouring agent, not an industrial dye or pigment. Chapter 32 was read as covering tanning or dyeing extracts, dyes, pigments and other colouring matter for industrial use, so Heading 3203 was ruled out. Heading 2106, which covers food preparations not elsewhere specified, was applied because the product functioned as a colouring material for edible food products. The product was therefore correctly classified under Heading 2106 of the Customs Tariff Act, 1975, rather than Heading 3203.

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Issues: Whether the imported Natural Beta Carotene Powder was classifiable under Heading 3203 as a food colour of vegetable or animal origin, or under Heading 2106 as food preparation, and whether the assessment under Heading 2106 was correct.

Analysis: The product was found to be an edible colouring agent used in manufacturing food and beverages, as reflected in the brochure and product description. Chapter 32 was held to cover tanning or dyeing extracts, dyes, pigments and other colouring matter used for industrial purposes, and not edible products used in food applications. Heading 3203 was therefore ruled out. On the other hand, Heading 2106 was treated as covering food preparations not elsewhere specified or included, and the product was held to fall within the entry for food flavouring material because it functions as a colouring material for edible food products.

Conclusion: The product was held to be correctly classifiable under Heading 2106 of the Customs Tariff Act, 1975, and not under Heading 3203.

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