GRAS is for food additives:  any substance that is intentionally added to food is a food additive, that is subject to premarket review and approval by FDA, unless the substance is generally recognized, among qualified experts, as having been adequately shown to be safe under the conditions of its intended use, or unless the use of the substance is otherwise excepted from the definition of a food additive.

So far as I know, oxalic acid has never been used as a food additive. It occurs in plants, true, but there advisories to avoid excessive consumption of these types of plants. For example: "Acute oxalate nephropathy after ingestion of star fruit" (American journal of kidney diseases: the official journal of the National Kidney Foundation). I suppose it would fall into the category of generally recognized as not safe. It is used as a means of suicide, as well:

> Oxalic acid poisoning is being recognized as an emerging epidemic in the rural  communities of Sri Lanka as it is a component of locally produced household laundry  detergents. Oxalic acid poisoning has been clearly linked with acute renal impairment, and hence has the potential for fatal consequences. Therefore, better regulation of household products that contain the chemical and education of the general population may be necessary to control this emerging epidemic in the local setting.

Pete

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