CLA-2:CO:R:C:G 085105 SER
Mr. R. J. Groves
H.C. Brill Co., Inc.
1912 Montreal Road
Tucker, GA 30084
RE: Classification of a blend of malto-dextrin and sucrose.
Dear Mr. Groves,
This is in reference to your letter dated May 19, 1989,
requesting the tariff classification, under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA), of a product
consisting of a blend of malto-dextrin and sucrose. A sample
produced in Mexico was submitted.
FACTS:
The product at issue is described as a combination of malto-
dextrin, derived from starch, and sucrose derived from sugar
cane. These ingredients are spray dried together. In the summer
a small amount of starch is added to prevent caking. The product
will be used as a basic component in the production of donut
glazes and cake icing. The winter formulation of this product
is stated to contain 47 percent sucrose and 53 percent malto-
dextrin. The summer formulation contains 45.5 percent sucrose,
51.5 percent malto-dextrin, and 3 percent starch.
The sucrose is stated to act as a dispersant to facilitate
solution of the malto-dextrin and prevent the formation of
undissolved particles. The function of the malto-dextrin in the
blend is stated to act as a low sweetness stablilizer, which
contributes to the viscosity, sheen, drying, and resistance to
draining off of an icing or glaze.
ISSUE:
What is the classification of the sucrose and malto-dextrin
blend under the HTSUSA?
-2-
LAW AND ANALYSIS:
Classification of goods under the HTSUSA, is governed by the
General Rules of Interpretation (GRI), taken in order. When
goods are prima facie classifiable under two or more headings GRI
3 is applicable. In this case classification is determined by
application of GRI 3(b) which provides:
Mixtures, composite goods consisting of different materials
or made up of different components, . . . shall be
classified as if they consisted of the material or component
which gives them their essential character.
"In general, 'essential character' has been construed to
mean the attribute which strongly marks or serves to distinguish
what an article is; that which is indespensible (sic) to the
structure, core or condition of the article." Harmonized System
Handbook: A Guide to the New U.S. Tariff, Office of Reg. &
Rulings, U.S. Customs Service, (August 1986), page 14.
Both the sucrose and the malto-dextrin are about equal in
proportion and value. However, this product will be used to make
glazes and icings, which are sugar based products with the
characteristic of sweetness. Therefore, the essential character
of this blend is imparted by the sucrose. While the malto-dextrin
is a sugar, it is not used for its sweetness.
In describing malto-dextrins, Explanatory Note A(6) to
heading 1702 of the HTSUSA, state: "They are used chiefly in the
manufacture of baby food and low-calorie dietic foods, as exten
ders for flavouring substances or food colouring agents, and in
the pharmaceutical industry as carriers."
The Handbook of Sugars, the AVI Publishing Company, Inc.,
1973, page 168 states: "Malto-dextrins will produce excellent
bodying effects in many food products." The same source on page
169 states: "Malto-dextrins, may be used in food systems to
control sucrose or dextrose crystallization."
In summary, the purpose of this product is for the
production of sweet toppings such as icings and glazes. The
source of the sweetness is the sucrose. The Malto-dextrin in
this product has a secondary function as a filler and as an aid
in the congealing process.
-3-
HOLDING:
The merchandise at issue is a mixture, subject to GRI 3(b),
and the essential character of the mixture is imparted by the
sucrose. Classification is under subheading 1701.99.0000,
HTSUSA, which provides for cane or beet sugar and chemically pure
sucrose, in solid form, other, other. Under this subheading the
merchandise is subject to the quota and fees in additional U.S.
Note 3 to Chapter 17, HTSUSA. The rate of duty is 1.406 cents
per kilogram, less 0.020668 cents per kilogram for each degree
under 100 degrees ( and fractions of a degree in proportion) but
not less than 0.942854 cents per kilogram; however, the
merchandise may be entitled to free entry under the Generalized
System of Preferences if otherwise qualified.
Sincerely,
John Durant, Director
Commercial Rulings Division