The tariff classification of a maltodextrin mixture from Japan.

N196776 January 19, 2012 CLA-2-35:OT:RR:NC:N2:237 CATEGORY: Classification TARIFF NO.: 3505.10.0020; 2106.90.9998 Mr. Brendan Naulty Ajinomoto North America, Inc. 8430 West Bryn Mawr Avenue Suite 635 Chicago, Illinois 60631 RE: The tariff classification of a maltodextrin mixture from Japan. Dear Mr. Naulty: In your letter dated December 7, 2011 you requested a tariff classification. You provided a Product Specification Sheet and Manufacturing Flow Diagram for our review. Ajisweet VM 95 is described as a mixture of 95% Maltodextrin 10 DE and 5% non-nutritive sweetener (CAS-714229-20-6) in bulk white powder form. The product will be imported for use in the food processing industry. In your letter you suggest a tariff classification under subheading 3505.10.00, HTSUS, which provides for: Dextrins and other modified starches. Note 2 to chapter 35 is relevant to your product and provides: For the purposes of heading 3505, the term “dextrins” means starch degradation products with a reducing sugar content, expressed as dextrose on the dry substance, not exceeding 10 percent. Based on your Product Specification Sheet, the product has a reducing sugar content of 10-13%. Therefore, your product must be classified elsewhere in the tariff. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the HTSUS. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings at the international level. See T.D. 89-80, 54 Fed. Reg. 35127 (Aug. 23, 1989). The EN to chapter 21.06 (10) is applicable to your product and provides for: Preparations consisting of saccharin (a non-nutritive artificial sweetener) and a foodstuff, such as lactose, used for sweetening purposes. Your product is a mixture of maltodextrin (a derivative of glucose starch) and a non-nutritive artificial sweetener imported for use in the food industry. Heading 2106 provides for: Food preparations not elsewhere specified or included. The applicable subheading for the mixture of 95% Maltodextrin (10 DE) and 5% non-nutritive sweetener (CAS-714229-20-6) in bulk powder form will be 2106.90.90.9998, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Food preparations not elsewhere specified or included…Other…Other…Other. The rate of duty will be 6.4% ad valorem. This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Frank Cantone at (646) 733-3038. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division