https://www.taxtmi.com/caselaws?id=796295 Magnesium Bis-glycinate Chelate is classified as a single chemically defined coordination compound by reference to its organic ligand under Chapter Note 5(C)(3) of Chapter 29. As the ligand, glycine, falls under Heading 2922, the product is classifiable under Tariff Item 2922 49 90 as other amino-acids and their esters; salts thereof. Water and citric acid do not alter this result because permitted water and stabilisers required for preservation or transport are disregarded. Classification follows the goods' objective characteristics and composition at import, rather than their intended use in nutritional supplements; the product is not a food preparation or antibiotic. en-us Mon, 27 Jul 2026 00:00:00 +0530 Tue, 04 Aug 2026 08:39:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796295 Magnesium Bis-glycinate Chelate is classified as a single chemically defined coordination compound by reference to its organic ligand under Chapter Note 5(C)(3) of Chapter 29. As the ligand, glycine, falls under Heading 2922, the product is classifiable under Tariff Item 2922 49 90 as other amino-acids and their esters; salts thereof. Water and citric acid do not alter this result because permitted water and stabilisers required for preservation or transport are disregarded. Classification follows the goods' objective characteristics and composition at import, rather than their intended use in nutritional supplements; the product is not a food preparation or antibiotic. Case-Laws Customs Mon, 27 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796295