https://www.taxtmi.com/highlights?id=96050 The primary issue was classification of a microencapsulated iron product under the Customs Tariff. Applying GRI and HSN Explanatory Notes, the Authority found the product is a two-component mixture (ferric saccharate and calcium alginate), suitable for human consumption with minimal processing and intended as a dietary supplement; thus it meets the Explanatory Note description of heading 2106 as a food/dietary supplement. Legal basis: exclusionary application of specific chapter/section notes and the explanatory note to heading 2106. Outcome: classified under Chapter 21, Heading 2106, subheading 210690, tariff item 21069099. - AAR en-us Thu, 15 Jan 2026 11:34:02 +0530 Thu, 15 Jan 2026 11:34:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96050 The primary issue was classification of a microencapsulated iron product under the Customs Tariff. Applying GRI and HSN Explanatory Notes, the Authority found the product is a two-component mixture (ferric saccharate and calcium alginate), suitable for human consumption with minimal processing and intended as a dietary supplement; thus it meets the Explanatory Note description of heading 2106 as a food/dietary supplement. Legal basis: exclusionary application of specific chapter/section notes and the explanatory note to heading 2106. Outcome: classified under Chapter 21, Heading 2106, subheading 210690, tariff item 21069099. - AAR Highlights Customs Thu, 15 Jan 2026 11:34:02 +0530 https://www.taxtmi.com/highlights?id=96050