Tariff classification of soy protein preparation favoured Heading 2106 over Heading 3504 for nutritional fortification use.

Tariff classification of an isolated soy protein preparation depended on the General Rules for Interpretation, the relevant Chapter Notes and the HSN Explanatory Notes. The product, containing calcium phosphate and lecithin, was treated as a formulated protein-based preparation used for nutritional fortification rather than a protein isolate for Heading 3504, because the protein isolate criterion was not met on the record. Heading 2106, which covers protein concentrates and textured protein substances, was found to more appropriately describe the goods, and the product was classified under tariff item 2106 10 00 instead of tariff item 3504 00 91 or 3504 00 99.

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Issues: Whether Supro XT 40, an isolated soy protein product containing calcium phosphate and lecithin, is classifiable under tariff item 3504 00 91 or 3504 00 99, or whether it falls under tariff item 2106 10 00 as a protein concentrate or textured protein substance.

Analysis: The tariff classification was determined by applying the General Rules for Interpretation, the relevant Chapter Notes, and the HSN Explanatory Notes. The product was found to be a formulated protein-based preparation designed for nutritional fortification of food and beverages, and not a protein isolate in the sense required for Heading 3504. The protein content criterion for protein isolates was held not to be satisfied on the material accepted in the record, and the added calcium phosphate was treated as a functional ingredient that gave the goods the character of a prepared nutritional product. Heading 2106 was held to specifically cover protein concentrates and textured protein substances, and the goods were considered more appropriately described by that heading than by Heading 3504.

Conclusion: The product was held classifiable under tariff item 2106 10 00 and not under tariff item 3504 00 91 or 3504 00 99.

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