Tariff classification of lanolin anhydrous turns on its character as a refined animal fat, not a medicament.

Lanolin Anhydrous, produced from purified wool grease and used as a base material in ointments and similar preparations, was analysed for tariff classification under Chapters 29, 30 and Heading 15.01. Because it was not shown to be a medicament with therapeutic value and was specifically described as a refined animal fat containing cholesterol esters of higher fatty acids, the classification discussion favoured Heading 15.01. The material was also treated as outside Chapter 30, which excludes goods falling under Heading 15.01, and Chapter 29 was rejected because the product was more specifically covered as an animal fat.

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Issues: Whether Lanolin Anhydrous, manufactured under a drug licence and claimed to be a pharmacopoeial bulk drug or organic compound, was classifiable under Chapter 29 or Chapter 30, or was correctly classifiable under Heading 15.01 as an animal fat.

Analysis: The product was found to be derived from purified wool grease and to contain cholesterol esters of higher fatty acids. Its accepted uses included ointments and other preparations as a base material, which showed that it was not a medicament by itself and had no therapeutic value. The description in the chemical dictionary and the HSN note indicated that refined animal fats of this kind were covered by Heading 15.01. Since Chapter 30 specifically excludes goods of Heading 15.01, the claim for classification as a medicament failed. The claimed treatment as an organic compound under Chapter 29 was also not accepted because the product was more specifically covered by Heading 15.01.

Conclusion: Lanolin Anhydrous was correctly classified under Heading 15.01 as an animal fat and not under Chapter 29 or Chapter 30.

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