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The dominant issue was whether an imported enzyme-based animal...

Imported enzyme-based animal feed additive with carriers: classified as animal feeding preparation under heading 2309, not 3507

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Customs December 30, 2025 Case Laws AAR
The dominant issue was whether an imported enzyme-based animal feed additive should be classified as prepared enzymes under heading 3507 or as preparations of a kind used in animal feeding under heading 2309. Since the product contained xylanase along with substantial carriers (limestone and starch) making it suitable and intended only for animal feed, and was understood in trade/common parlance by its functional utility as an animal feed preparation, it was held to fall within heading 2309 rather than 3507. Accordingly, the goods were classified under CTI 23099090 as "other" preparations used in animal feeding. - AAR

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Acts Income Tax