Classification of milk-derived mineral concentrate as a dietary supplement under Heading 2106, not a chemically defined compound

A milk-derived mineral concentrate obtained from acid whey by precipitation, separation, drying, sieving and micronisation was classified as a food preparation under Heading 2106. Heading 2835 was rejected because Chapter 28 applies only to separate chemically defined compounds, while the goods were a composite mineral fraction, not such a compound. Heading 0404 was also excluded because the product was not whey or modified whey and did not retain the essential character of milk constituents. Treated as a nutritional fortifier and dietary supplement, the product fell under Tariff Item 2106 90 99, not Heading 2835.

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Issues: Classification of the imported product "Mineral Concentrate (with Calcium phosphates)" and whether it falls under Heading 2835 as claimed or under Heading 2106 of the Customs Tariff Act, 1975.

Analysis: The product was found to be a milk mineral concentrate obtained from acid whey by precipitation, separation, drying, sieving and micronisation, with calcium, phosphorus and minor minerals as its composition. Heading 2835 was held inapplicable because Chapter 28 is confined to separate chemically defined compounds, while the subject goods are a composite mineral fraction and not such a compound. Heading 0404 was also ruled out because the product is not whey or modified whey and does not retain the essential character of milk constituents. The product was treated as a nutritional fortifier and dietary supplement, and the HSN notes to Heading 2106 cover food preparations, including supplements based on minerals or concentrates, used directly or as ingredients in food preparations.

Conclusion: The product is classifiable under Heading 2106, more particularly under Tariff Item 2106 90 99, and not under Heading 2835.

Ratio Decidendi: A milk-derived mineral concentrate that is not a separate chemically defined compound and is marketed as a dietary or nutritional supplement is classifiable under Heading 2106 as a food preparation not elsewhere specified or included.

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