Coordination compound classification follows the organic ligand, placing magnesium bis-glycinate chelate under the amino-acids tariff heading.

Magnesium Bis-glycinate Chelate is classified as a single chemically defined coordination compound by reference to its organic ligand under Chapter Note 5(C)(3) of Chapter 29. As the ligand, glycine, falls under Heading 2922, the product is classifiable under Tariff Item 2922 49 90 as other amino-acids and their esters; salts thereof. Water and citric acid do not alter this result because permitted water and stabilisers required for preservation or transport are disregarded. Classification follows the goods' objective characteristics and composition at import, rather than their intended use in nutritional supplements; the product is not a food preparation or antibiotic.

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Issues: Classification of Magnesium Bis-glycinate Chelate under the Customs Tariff.

Analysis: The imported product is a single chemically defined coordination compound of magnesium and glycine. Under Chapter Note 5(C)(3) of Chapter 29, a coordination compound is classified by reference to the organic ligand obtained upon cleavage of the metal bonds; glycine is an amino acid covered by Heading 2922. Water and citric acid do not alter the classification because water and stabilisers necessary for preservation or transport are permitted under Chapter Notes 1(d) and 1(f). Classification depends on the objective characteristics and composition of the goods at import, not their intended use in nutritional supplements. The goods are neither a food preparation under Heading 2106 nor an antibiotic under Heading 2941.

Conclusion: Magnesium Bis-glycinate Chelate is classifiable under Tariff Item 2922 49 90 as other amino-acids and their esters; salts thereof.

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