https://www.taxtmi.com/caselaws?id=784204 The dominant issue was classification of a zinc oxide-based mixture (zinc oxide with cyclopentasiloxane, PEG-10 dimethicone and triethoxycaprylylsilane) under CTH 2817 (zinc oxide) or CTH 3304 (skin-care/cosmetic preparations including sunscreen). Applying Chapter Note 1 to Ch. 28, the authority held the goods were not a separate chemically defined compound and the added substances were not stabilisers/solvents for preservation or transport but functional ingredients conferring specific cosmetic/UV protection use, excluding CTH 2817. Relying on Ch. Note 3 to Ch. 33, HSN Explanatory Notes, GRI 1, and SC guidance that HSN is a safe interpretive aid, it held the preparation is a sunscreen/cosmetic input; it was classified under CTH 3304, specifically CTI 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 The dominant issue was classification of a zinc oxide-based mixture (zinc oxide with cyclopentasiloxane, PEG-10 dimethicone and triethoxycaprylylsilane) under CTH 2817 (zinc oxide) or CTH 3304 (skin-care/cosmetic preparations including sunscreen). Applying Chapter Note 1 to Ch. 28, the authority held the goods were not a separate chemically defined compound and the added substances were not stabilisers/solvents for preservation or transport but functional ingredients conferring specific cosmetic/UV protection use, excluding CTH 2817. Relying on Ch. Note 3 to Ch. 33, HSN Explanatory Notes, GRI 1, and SC guidance that HSN is a safe interpretive aid, it held the preparation is a sunscreen/cosmetic input; it was classified under CTH 3304, specifically CTI 33049990. Case-Laws Customs Tue, 06 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784204