https://www.taxtmi.com/caselaws?id=465716 A mixture of five human milk oligosaccharides was held classifiable under Tariff Item 2940 0000 because each component was an identifiable oligosaccharide falling within chemically pure sugars. Small quantities of lactose and other carbohydrates were treated as residual impurities or unconverted starting material and did not alter the product's essential character. Applying Rule 1 of the General Rules for the Interpretation of the Import Tariff, the specific heading for chemically pure sugars prevailed over general or residuary headings, and headings 1702, 2106, 1901 and 3824 were rejected as less specific or inapplicable to this imported intermediate product. en-us Thu, 09 Jan 2025 00:00:00 +0530 Tue, 06 Jan 2026 22:17:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465716 A mixture of five human milk oligosaccharides was held classifiable under Tariff Item 2940 0000 because each component was an identifiable oligosaccharide falling within chemically pure sugars. Small quantities of lactose and other carbohydrates were treated as residual impurities or unconverted starting material and did not alter the product's essential character. Applying Rule 1 of the General Rules for the Interpretation of the Import Tariff, the specific heading for chemically pure sugars prevailed over general or residuary headings, and headings 1702, 2106, 1901 and 3824 were rejected as less specific or inapplicable to this imported intermediate product. Case-Laws Customs Thu, 09 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465716