Classification of phosphatidylserine as a phosphoaminolipid under Heading 2923 upheld despite anti-caking additive

Phosphatidylserine derived from soy lecithin was treated as a separate chemically defined organic compound of Chapter 29, and the presence of silicon dioxide as an anti-caking agent did not displace it from Heading 2923. The authority read the tariff entry as covering lecithins and other phosphoaminolipids, and accepted that an added stabiliser used for preservation or transport does not change classification. Sharp PS was therefore classified under Tariff Item 2923 2090 in favour of the assessee.

---

---

Issues: Whether the product Sharp PS is classifiable under Tariff Item 2923 2090 of the First Schedule to the Customs Tariff Act, 1975.

Analysis: The product was found to be a phosphatidylserine derived from soy lecithin and to fall within Chapter 29 as a separate chemically defined organic compound. The relevant tariff entry in Heading 2923 covers lecithins and other phosphoaminolipids, and the Chapter Note permits products of Chapter 29 with an added stabiliser, including an anti-caking agent, where the addition is for preservation or transport. The product's composition, structure, and the presence of silicon dioxide as an anti-caking agent did not take it out of Heading 2923. The authority also treated the cited foreign cross ruling as persuasive support for uniform interpretation of the heading.

Conclusion: Sharp PS is classifiable under Tariff Item 2923 2090 and the answer is in favour of the assessee.

---