Classification of phosphatidylserine product Sharp PS under customs tariff by chemical composition - ruled classifiable as lecithins phosphoaminolipids

Classification turns on the GRI: the product is a separately chemically defined phosphatidylserine with a constant elemental ratio and defined chemical formula, and thus falls within the scope of lecithins and other phosphoaminolipids. The authority applied Rule 1 GRI and relevant chapter/section notes and concluded the product meets the essential criteria for Chapter 29 classification. Consequence: the product is classed under Heading 2923 (lecithins and other phosphoaminolipids), specifically assigned to the tariff item for other phosphoaminolipids.

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Issues: (i) Whether the product 'Sharp PS' (phosphatidylserine enriched soy lecithin) is classifiable under Tariff Item 2923 2090 of the First Schedule to the Customs Tariff Act, 1975?

Analysis: The application for advance ruling was found maintainable under the Customs Act and proceeded to classification under the General Rules for Interpretation of the Tariff. The product is a chemically defined compound with a defined chemical formula and structure consistent with the Chapter 29 definition of separate chemically defined organic compounds. Heading 2923 covers lecithins and other phosphoaminolipids; phosphatidylserine has a glycerophosphate skeleton with two fatty acids and a nitrogen base and thus falls within phosphoaminolipids. Chapter Note 1(f) permits addition of stabilisers/anti-caking agents necessary for preservation or transport; the presence of silicon dioxide as an anti-caking agent does not exclude classification under Chapter 29. A prior cross ruling classifying phosphatidylserine under sub-heading 2923.20 was considered persuasive.

Conclusion: (i) Answer: Yes. The product 'Sharp PS' merits classification under Chapter 29, Heading 2923, Sub-heading 2923 20, Tariff Item 2923 2090 of the First Schedule to the Customs Tariff Act, 1975; conclusion is in favour of the assessee.

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