Product classification of a nutritional tonic under tariff law: not a food preparation, but classifiable under residual tariff entry.

A protein, vitamin and mineral formulation marketed for physician-directed use was treated as a tonic or nutritional supplement for convalescent patients, not as a prepared or preserved food ordinarily understood as food. On that basis, the Tribunal applied earlier reasoning on a similar product and concluded that the formulation did not fall within Tariff Item 1B as a food product or food preparation. It was therefore classifiable under Tariff Item 68, not Tariff Item 1B or Tariff Item 14E, and the associated exemption claim under Notification No. 17/70-C.E. failed.

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Issues: Whether the product PRO-10 was classifiable under Tariff Item 68 rather than Tariff Item 1B or Tariff Item 14E, and whether it was entitled to exemption from duty under Notification No. 17/70-C.E. dated 01.03.1970.

Analysis: The product was composed of proteins, vitamins, minerals, iron and related ingredients, and was indicated for use as directed by a physician. On the material before the Tribunal, it was found to be a tonic or nutritional supplement for convalescent patients, not a prepared or preserved food ordinarily understood as food. Following the earlier decision on a similar product, the Tribunal applied the same reasoning and held that such a formulation does not answer the description of a food product or food preparation under Tariff Item 1B. Once the product was not classifiable under Tariff Item 1B, the claimed exemption also did not survive.

Conclusion: PRO-10 was held classifiable under Tariff Item 68 and not under Tariff Item 1B or Tariff Item 14E. The claim to exemption was rejected.

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