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of <h1>Sweet-N-Low Classified Under Sub-Heading 1702.21 for Sugar Preparations, Not a Chemically Defined Compound.</h1> The circular addresses the classification of the artificial sweetener 'Sweet-N-Low' under the Central Excise Tariff. It examines whether the product, composed of dextrose anhydrous (93%), sodium saccharin (4%), potassium bitartarate (2%), and calcium silicate (1%), falls under sub-heading 1702.21, Chapter 29, or sub-heading 2107.91. The Board concludes that 'Sweet-N-Low' does not qualify for classification under Chapter 29 or heading 21.07 due to its composition as a mixture rather than a chemically defined compound. As it contains 93% dextrose, it is classified under sub-heading 1702.21 as a preparation of other sugars.
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