Food supplement classification under Customs Tariff settled for microencapsulated iron preparation under Heading 2106.

AB-Fortis Microencapsulated Iron was treated as a food or dietary supplement for tariff purposes because it consisted of ferric saccharate and calcium alginate, was suitable for human consumption, and could be used for fortification of foods and beverages. Applying Rule 1 of the General Rules for Interpretation, the relevant Section and Chapter Notes, and the HSN Explanatory Notes to Heading 2106, the product was classified as a preparation used to supplement the normal diet. Chapter Note 1(b) to Chapter 38 also supported exclusion from Heading 3824, as mixtures with nutritive value used in human food preparations fall outside that chapter. The product was therefore classifiable under Heading 2106, specifically Tariff Item 21069099.

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Issues: Whether AB-Fortis Microencapsulated Iron is classifiable under Tariff Item 21069099 of the Customs Tariff Act, 1975.

Analysis: Classification under the Customs Tariff is governed by Rule 1 of the General Rules for the Interpretation, read with the relevant Section and Chapter Notes, and the HSN Explanatory Notes provide a safe guide for construing Heading 2106. Heading 2106 covers preparations for direct human consumption, preparations used after simple processing such as dissolving in water, and food or dietary supplements consisting of vitamins, minerals or similar substances put up to supplement the normal diet. The product was found to be a mixture of ferric saccharate and calcium alginate, suitable for human consumption, capable of use as a supplement, and usable in fortification of foods and beverages. Chapter Note 1(b) to Chapter 38 excludes mixtures of chemicals with foodstuffs or other substances with nutritive value used in human food preparations, which reinforced exclusion from Heading 3824.

Conclusion: The product is classifiable under Heading 2106 and specifically under Tariff Item 21069099.

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