https://www.taxtmi.com/highlights?id=95263 The dominant issue was classification of an imported wheat seed extract standardized to deliver functional lipids, intended exclusively for use in dietary supplements and licensed as a functional ingredient, as between a plant extract heading and a food preparation heading. Applying the tariff notes and end-use character, it was held that the solvent-extracted, concentrated product was marketed and used as a nutraceutical for general well-being (skin and hair health) and not for treatment or prevention of disease, giving it the essential character of a food preparation under Heading 2106 rather than a mere botanical extract. Accordingly, it was classified under CTH 2106 90 99. - AAR en-us Mon, 22 Dec 2025 07:49:16 +0530 Mon, 22 Dec 2025 07:49:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=95263 The dominant issue was classification of an imported wheat seed extract standardized to deliver functional lipids, intended exclusively for use in dietary supplements and licensed as a functional ingredient, as between a plant extract heading and a food preparation heading. Applying the tariff notes and end-use character, it was held that the solvent-extracted, concentrated product was marketed and used as a nutraceutical for general well-being (skin and hair health) and not for treatment or prevention of disease, giving it the essential character of a food preparation under Heading 2106 rather than a mere botanical extract. Accordingly, it was classified under CTH 2106 90 99. - AAR Highlights Customs Mon, 22 Dec 2025 07:49:16 +0530 https://www.taxtmi.com/highlights?id=95263