https://www.taxtmi.com/caselaws?id=784204 Zinc oxide combined with cyclopentasiloxane, PEG-10 dimethicone and triethoxycaprylylsilane for sunscreen and skin-care use is not classifiable as zinc oxide under heading 2817. Chapter 28 applies to separate chemical elements or chemically defined compounds, and the added ingredients here were used to disperse, stabilise, coat and improve performance, not merely for preservation or transport. The preparation therefore falls outside Chapter 28 and is covered by heading 3304, which expressly includes beauty, skin-care and sunscreen preparations. The product is classifiable under tariff item 33049990. en-us Tue, 06 May 2025 00:00:00 +0530 Thu, 01 Jan 2026 14:34:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784204 Zinc oxide combined with cyclopentasiloxane, PEG-10 dimethicone and triethoxycaprylylsilane for sunscreen and skin-care use is not classifiable as zinc oxide under heading 2817. Chapter 28 applies to separate chemical elements or chemically defined compounds, and the added ingredients here were used to disperse, stabilise, coat and improve performance, not merely for preservation or transport. The preparation therefore falls outside Chapter 28 and is covered by heading 3304, which expressly includes beauty, skin-care and sunscreen preparations. The product is classifiable under tariff item 33049990. Case-Laws Customs Tue, 06 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784204