Plant-derived nutraceutical ingredient classified as food preparation, not crude vegetable extract, after standardisation and processing.

A standardised plant-derived ingredient that undergoes solvent extraction followed by filtration, evaporation, concentration and standardisation is not a crude vegetable extract under Heading 1302. Because the product was marketed and used as a functional ingredient for oral nutraceutical formulations, with dosage guidance and intended use in tablets, capsules, gummies and powders, it fell outside Tariff Item 13021919. The product was instead treated as a food or nutraceutical preparation under Heading 2106, classifiable under Tariff Item 21069099 as a food preparation not elsewhere specified or included.

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Issues: (i) Whether Wheat Seed Oil - Ceramosides is classifiable under Tariff Item 13021919 as a vegetable extract under Heading 1302; (ii) whether, if not classifiable under Heading 1302, the product is classifiable under Tariff Item 21069099 under Heading 2106 as a food or nutraceutical preparation.

Issue (i): Whether Wheat Seed Oil - Ceramosides is classifiable under Tariff Item 13021919 as a vegetable extract under Heading 1302.

Analysis: Heading 1302 covers vegetable saps and extracts obtained from plant material by simple solvent extraction, provided they are not subjected to additional extraction cycles, purification, standardisation, or compounding that alters their character. On the material placed on record, the product is derived from wheat seed by solvent-driven extraction and subsequent filtration, evaporation, concentration, and standardisation to obtain defined lipid fractions. It is marketed and used as a functional ingredient for nutraceutical formulations with specific dosage indications and general skin and hair health claims. These features take it beyond a crude or simple vegetable extract contemplated by Heading 1302.

Conclusion: The product is not classifiable under Tariff Item 13021919.

Issue (ii): Whether, if not classifiable under Heading 1302, the product is classifiable under Tariff Item 21069099 under Heading 2106 as a food or nutraceutical preparation.

Analysis: Heading 2106 covers food preparations not elsewhere specified or included, including preparations commonly regarded as food supplements or dietary supplements based on extracts or isolates of substances found in foods and put up as supplements to the normal diet. The product is a standardised, functional ingredient intended for oral use in finished dietary supplements such as tablets, capsules, gummies, and powders. Its commercial presentation, dosage guidance, and nutraceutical purpose align with the scope of Heading 2106 rather than with a crude plant extract or a medicinal preparation.

Conclusion: The product is classifiable under Tariff Item 21069099.

Final Conclusion: The product is excluded from Heading 1302 and is correctly classified as a food or nutraceutical preparation under Heading 2106.

Ratio Decidendi: A standardised plant-derived ingredient that undergoes further processing and is marketed for oral nutraceutical use as a dietary supplement falls outside the scope of Heading 1302 and is classifiable under Heading 2106 when it answers the description of a food preparation not elsewhere specified.

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