https://www.taxtmi.com/caselaws?id=784972 AB-Fortis Microencapsulated Iron was treated as a food or dietary supplement for tariff purposes because it consisted of ferric saccharate and calcium alginate, was suitable for human consumption, and could be used for fortification of foods and beverages. Applying Rule 1 of the General Rules for Interpretation, the relevant Section and Chapter Notes, and the HSN Explanatory Notes to Heading 2106, the product was classified as a preparation used to supplement the normal diet. Chapter Note 1(b) to Chapter 38 also supported exclusion from Heading 3824, as mixtures with nutritive value used in human food preparations fall outside that chapter. The product was therefore classifiable under Heading 2106, specifically Tariff Item 21069099. en-us Tue, 18 Nov 2025 00:00:00 +0530 Thu, 15 Jan 2026 08:41:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784972 AB-Fortis Microencapsulated Iron was treated as a food or dietary supplement for tariff purposes because it consisted of ferric saccharate and calcium alginate, was suitable for human consumption, and could be used for fortification of foods and beverages. Applying Rule 1 of the General Rules for Interpretation, the relevant Section and Chapter Notes, and the HSN Explanatory Notes to Heading 2106, the product was classified as a preparation used to supplement the normal diet. Chapter Note 1(b) to Chapter 38 also supported exclusion from Heading 3824, as mixtures with nutritive value used in human food preparations fall outside that chapter. The product was therefore classifiable under Heading 2106, specifically Tariff Item 21069099. Case-Laws Customs Tue, 18 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784972