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Hydrolysed inactive yeast used as an animal-feed additive...

Tariff classification follows inactive yeast's essential character, not its animal-feed use, excluding treatment as an animal-feed preparation.

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Customs July 22, 2026 Case Laws AAR
Hydrolysed inactive yeast used as an animal-feed additive remains classifiable by its specific product character rather than end use. Applying Rule 1 of the General Rules for Interpretation, the AAR found that the single-ingredient product, derived solely from Saccharomyces cerevisiae and containing no carriers, added ingredients or premix standardisation, retained the essential character of inactive yeast. Heading 2309 applies to complete or supplementary feeds, premixes and preparations comprising mixtures, and animal-feeding use alone does not satisfy those terms. Residual food-preparation and enzyme-preparation headings were also inapplicable. The product was classified as inactive yeast under Tariff Item 2102 20 00, not as an animal-feed preparation.

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Acts Income Tax