Vegetable extract classification: standardising oil and antioxidant additions do not convert Keranat into a residual food preparation.

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....Keranat, comprising millet and wheat extracts standardised with sunflower seed oil and containing rosemary extract, is treated as a compound and standardised vegetable extract under Heading 1302. The botanical extracts provide its essential character, while sunflower seed oil acts as a carrier, diluent and standardising medium and rosemary extract as an antioxidant; these additions do not make it a food preparation, medicament or other specifically covered product. As no named extract entry applies within the relevant sub-heading, the residual tariff item for other vegetable extracts applies. Classification under the residual food-preparation Heading 2106 is not appropriate. Keranat falls under CTI 1302 19 39.....