Classification of Co2 Sustain 2501 as an organic surface-active agent under Heading 3402 affirmed, subject to import testing

HSN Explanatory Notes and Chapter 34 Note 3 set objective criteria for classification as an organic surface-active agent: the product must form a stable homogenised transparent or translucent solution or emulsion when mixed with water at the specified low concentration and temperature without visible separation after one hour, and must reduce distilled water surface tension to the prescribed threshold. Applying these criteria to the disclosed product described as a pasteurised non-ionic surfactant, it merits classification as an organic surface-active agent under the tariff heading for non-ionic surfactants; this classification is conditional upon confirmatory testing at actual importation.

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Issues: Whether the product "CO2 Sustain 2501" (aqueous dispersion of Polysorbate 65) is classifiable as a non-ionic organic surface-active agent under Heading 3402 and specifically under CTH 3402 42 00.

Analysis: The Authority examined the product description, manufacturer's certificate, technical and safety data sheets, and an independent test report measuring surface tension and stability at 0.5% concentration held at 206C for one hour. Chapter Note 3 to Chapter 34 and the HSN Explanatory Notes require that an "organic surface-active agent" when mixed with water at 0.5% at 206C and left for one hour must (a) give a transparent or translucent liquid or stable emulsion without visible separation and (b) reduce the surface tension of water to 4.5 x 10^-2 N/m (45 dyne/cm) or less. The submitted test report showed a mean surface tension of 4.36 x 10^-2 N/m (43.6 mN/m) at 0.5% and that the sample remained a translucent liquid without separation after one hour, satisfying both conditions of Note 3. The Authority considered alternative headings (residuary Heading 3824 and Heading 3907 for polymers) and, applying the rule that a specific tariff description governs over a residuary entry, found those headings inapplicable. The Authority also noted that classification relies on information available and remains contingent on testing at actual import and compliance with applicable FSSAI requirements.

Conclusion: The product CO2 Sustain 2501 satisfies the requirements of Chapter Note 3 and is classifiable as a non-ionic organic surface-active agent under Heading 3402, specifically under CTH 3402 42 00. This conclusion is in favour of the assessee.

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