https://www.taxtmi.com/highlights?id=95567 The dominant issue was classification of a zinc oxide-based mixture containing silicones and other additives, intended for UV protection in sunscreen/cosmetic formulations, under Heading 2817 (zinc oxide) or Heading 3304 (cosmetic/skin-care preparations including sunscreen). It was held that Chapter 28 applies to separate chemically defined compounds and permits only limited additives for safety, preservation, or transport; the additional constituents were functional ingredients added for specific cosmetic use, taking the product outside Heading 2817. Applying Chapter Note 3 to Chapter 33, HSN guidance, and GRI 1, the preparation was covered by the specific inclusion of sunscreen/skin-care preparations under Heading 3304 and was classified under CTI 33049990. - AAR en-us Wed, 31 Dec 2025 09:17:38 +0530 Wed, 31 Dec 2025 09:17:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=95567 The dominant issue was classification of a zinc oxide-based mixture containing silicones and other additives, intended for UV protection in sunscreen/cosmetic formulations, under Heading 2817 (zinc oxide) or Heading 3304 (cosmetic/skin-care preparations including sunscreen). It was held that Chapter 28 applies to separate chemically defined compounds and permits only limited additives for safety, preservation, or transport; the additional constituents were functional ingredients added for specific cosmetic use, taking the product outside Heading 2817. Applying Chapter Note 3 to Chapter 33, HSN guidance, and GRI 1, the preparation was covered by the specific inclusion of sunscreen/skin-care preparations under Heading 3304 and was classified under CTI 33049990. - AAR Highlights Customs Wed, 31 Dec 2025 09:17:38 +0530 https://www.taxtmi.com/highlights?id=95567