Non-textured brown rice protein powder containing cereal...

Non-textured brown rice protein powder containing cereal proteins is covered by the specific description under heading 3504 rather than heading 2106. The 90% protein reference for vegetable protein isolates is not a mandatory threshold for separately covered cereal proteins, and the most-akin test under Rule 4 does not apply where earlier classification rules resolve the issue. Customs authorities bear the burden of proving a different classification with reliable evidence. Where goods are correctly described and their classification is known to the department, a differing tariff interpretation alone does not establish suppression or justify the extended limitation period. An incorrect tariff claim alone does not justify confiscation where description and value are accurate; redemption fine cannot be imposed when goods are unavailable for confiscation.