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HQ 956220

August 9, 1994

CLA-2 CO:R:C:F 956220 JGH


TARIFF NO.: 1108.12.00

District Director of Customs
P.O. Box 1490
St. Albans, Vermont 05478

RE: Decision on Application for Further Review of Protest No. 0201-93-100295, on the Classification of Food Starch.

Dear Sir:

This protest concerns the classification under the Harmonized Tariff Schedule of the United States (HTSUS) of food starch from Canada.


The entries in issue were made in January 1993, liquidated on April 30, 1993, and protest filed on July 29, 1993. A Customs laboratory report described a sample as a white powder identified as corn starch. It was the opinion of the laboratory that the starch had not been chemically modified.

A statement from a spokesman for the National Starch and Chemical Company, Indianapolis, Indiana, was that the starch was obtained from the wet milling of waxy corn, and modified by being manufactured by a method consistent with the procedures outlined in 21 CFR 172.892.


Whether the food starch is classifiable as corn starch in subheading 1108.12.00, HTSUS, or modified starches in subheading 3505.10.00, HTSUS.


The starches of heading 1108 are described by the Explanatory Notes as products of the milling of cereals; they are said to be white odorless powders composed of fine grains which crackle when rubbed between the fingers. The Explanatory Notes to Heading 3505 state that the heading covers dextrins and other modified starches; products obtained by the transformation of starches through the action of heat, chemicals, or diastase, and starch modified, e.g., by oxidation, esterification, or etherification. - 2 -

A Customs laboratory reported that it had examined a sample of the starch and described it as a white powder identified as corn starch; the opinion was that it had not been chemically modified. Subsequently a letter was received in behalf of the importer in which it was claimed that food starch was modified by a method outlined in 21 CFR 172.892 (Food and Drugs); these regulations set out the permissible methods of starch modification by the use of acids, bleaching, oxidation, esterification and etherification. However, no detailed information on the particular method of processing claimed to have been used on the protested merchandise was provided.

On the basis of the evidence of record, it is concluded that it has not been established that the imported food starch was chemically modified.


The food starch in issue is classifiable in subheading 1108.12.0010, HTSUS.

You are directed to deny the protest in full. A copy of this decision should be furnished the protestant with the Form 19 Notice of Action.

In accordance with Section 3A (11)(b) of the Customs Directive 099 3550-065, dated August 3, 1993, subject: Revised Protest Directive, this decision should be mailed out by your office to the protestant no later than 60 days from the date of this letter. Any liquidation of the entry in accordance with the decision must be accomplished prior to the mailing of the decision. Sixty days from the date of the decision the Office of Regulations and Rulings will take steps to make the decision available to Customs personnel via the Customs Rulings Module in ACS and the public via the Diskette Subscription Service, Lexis, Freedom of Information Act and other public access channels.


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