Nutricia’s 5-HMO Mix for Infant Formula Falls Under Tariff Item 29400000: CAAR

In re Nutricia International Private Limited (CAAR Mumbai)

In the case concerning the classification of the 5-HMO Mix, an imported product used in manufacturing infant formula, Nutricia International Private Limited sought an advance ruling on whether the product is classifiable under various tariff headings. The product, a blend of five human milk oligosaccharides (HMOs), was examined to determine whether it should fall under Tariff Item 2940, 1702, or 2106 of the Indian Customs Tariff. The ruling found that the 5-HMO mix, which is composed mainly of 2′-Fucosyllactose, 3R

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