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Issues: Whether the vitamin preparation marketed as "Glow Up Tonic" was correctly classifiable under sub-heading 3003.10 as a patent or proprietary medicament, or whether it fell under Tariff Heading 2936.00 as vitamins, or Tariff Heading 2108.91.
Analysis: The product contained vitamins combined with protein, iron, L-lysine monohydrochloride and zinc, so it was not a pure vitamin preparation or inter-mixture of vitamins within Heading 2936.00. The labels and composition showed therapeutic use, bringing the product within the concept of medicaments mixed or compounded for therapeutic or prophylactic use. The product was also manufactured under a brand name, supporting classification as a patent or proprietary medicament under Chapter 30.
Conclusion: The product was correctly classifiable under sub-heading 3003.10 and not under Heading 2936.00 or Heading 2108.91; the appeal failed.
Ratio Decidendi: A preparation containing vitamins with other active ingredients, manufactured and marketed for therapeutic or prophylactic use under a brand name, is classifiable as a patent or proprietary medicament rather than as a vitamin preparation.