Tariff classification of tamarind kernel powder affirmed under vegetable-derived thickeners, covering both treated and plain forms. Tamarind kernel powder, produced by drying, dehulling and pulverising tamarind seeds, exists as plain (unmodified) and modified (treated) forms distinguished by cold water solubility. It is not derived from the fruit pulp and therefore is excluded from flour/meal headings of the edible fruit. As a seed-derived mucilage/thickener, both unmodified and modified tamarind kernel powder are to be classified under the tariff heading for vegetable-derived thickeners from seeds; the prior Board circular on the matter is rescinded.
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Tariff classification of tamarind kernel powder affirmed under vegetable-derived thickeners, covering both treated and plain forms.
Tamarind kernel powder, produced by drying, dehulling and pulverising tamarind seeds, exists as plain (unmodified) and modified (treated) forms distinguished by cold water solubility. It is not derived from the fruit pulp and therefore is excluded from flour/meal headings of the edible fruit. As a seed-derived mucilage/thickener, both unmodified and modified tamarind kernel powder are to be classified under the tariff heading for vegetable-derived thickeners from seeds; the prior Board circular on the matter is rescinded.
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