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        2026 (6) TMI 903 - AAR - Customs

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        Customs classification of feed preparation prevails over separate chemical compound heading for animal nutrition product B-Traxim 2C Mn-220 was held not to qualify as a separate chemically defined organic compound under Chapter 29 because its technical description showed a ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

                            Customs classification of feed preparation prevails over separate chemical compound heading for animal nutrition product

                            B-Traxim 2C Mn-220 was held not to qualify as a separate chemically defined organic compound under Chapter 29 because its technical description showed a variable amino-acid ligand structure, fluctuating molecular weight, and no single constant molecular composition or definitive structural diagram. It was instead classified as a preparation used in animal feeding under Tariff Item 2309 9090 because its design, branding, regulatory treatment and datasheet indications showed intended use in premix and feed. Applying Rule 1 of the General Rules for Interpretation and the relevant chapter notes, Chapter 29 was found inapplicable and Heading 2309 was treated as the proper classification.




                            Issues: Whether B-Traxim 2C Mn-220 is classifiable as a separate chemically defined organic compound under Tariff Item 2922 4990 of the First Schedule to the Customs Tariff Act, 1975, or as preparations of a kind used in animal feeding under Tariff Item 2309 9090.

                            Analysis: Classification was examined under Rule 1 of the General Rules for the Interpretation of the Import Tariff, read with Chapter Note 1(a) to Chapter 29 and Chapter Note 1 to Chapter 23 of the Customs Tariff Act, 1975. The product did not satisfy the threshold for Chapter 29 because its technical description showed a variable amino-acid ligand structure, fluctuating molecular weight, and no single constant molecular composition or definitive structural diagram. Chapter 29 was therefore held inapplicable. The product was found to be designed, branded, regulated, and presented for use in animal nutrition, with datasheet indications that it is intended for use in premix and feed, which brought it within the scope of Heading 2309 as a feed preparation. The residual nature of Heading 2309 and the reliance on the product's objective characteristics and commercial identity supported this classification.

                            Conclusion: The subject goods are not classifiable under Tariff Item 2922 4990 and are classifiable under Tariff Item 2309 9090, in favour of Revenue.


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