https://www.taxtmi.com/caselaws?id=793523 Tariff classification of an isolated soy protein preparation depended on the General Rules for Interpretation, the relevant Chapter Notes and the HSN Explanatory Notes. The product, containing calcium phosphate and lecithin, was treated as a formulated protein-based preparation used for nutritional fortification rather than a protein isolate for Heading 3504, because the protein isolate criterion was not met on the record. Heading 2106, which covers protein concentrates and textured protein substances, was found to more appropriately describe the goods, and the product was classified under tariff item 2106 10 00 instead of tariff item 3504 00 91 or 3504 00 99. en-us Fri, 12 Jun 2026 00:00:00 +0530 Thu, 18 Jun 2026 08:45:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793523 Tariff classification of an isolated soy protein preparation depended on the General Rules for Interpretation, the relevant Chapter Notes and the HSN Explanatory Notes. The product, containing calcium phosphate and lecithin, was treated as a formulated protein-based preparation used for nutritional fortification rather than a protein isolate for Heading 3504, because the protein isolate criterion was not met on the record. Heading 2106, which covers protein concentrates and textured protein substances, was found to more appropriately describe the goods, and the product was classified under tariff item 2106 10 00 instead of tariff item 3504 00 91 or 3504 00 99. Case-Laws Customs Fri, 12 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793523