https://www.taxtmi.com/caselaws?id=799650 Pine Bark Extract and Grape Seed Extract are classifiable as vegetable extracts under Heading 1302, rather than food preparations under Heading 2106. Under Rule 1 of the General Rules for Interpretation, classification follows the heading terms and relevant notes. Repeated solvent extraction, concentration, drying, grinding and sieving do not alter the essential character of botanical extracts unless specialised processing demonstrably and selectively enriches or depletes particular constituents. Bulk, single-ingredient extracts requiring further formulation are not finished dietary supplements merely because of their potential nutraceutical use. As neither extract is specifically named under Heading 1302, both fall under residual Customs Tariff Item 1302 19 39 for other vegetable extracts. en-us Mon, 21 Sep 2026 00:00:00 +0530 Fri, 25 Sep 2026 08:16:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799650 Pine Bark Extract and Grape Seed Extract are classifiable as vegetable extracts under Heading 1302, rather than food preparations under Heading 2106. Under Rule 1 of the General Rules for Interpretation, classification follows the heading terms and relevant notes. Repeated solvent extraction, concentration, drying, grinding and sieving do not alter the essential character of botanical extracts unless specialised processing demonstrably and selectively enriches or depletes particular constituents. Bulk, single-ingredient extracts requiring further formulation are not finished dietary supplements merely because of their potential nutraceutical use. As neither extract is specifically named under Heading 1302, both fall under residual Customs Tariff Item 1302 19 39 for other vegetable extracts. Case-Laws Customs Mon, 21 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799650