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NY L82143

April 25, 2005

CLA-2-29:RR:NC:2:240 L82143


TARIFF NO.: 2940.00.6000

Ms. Mary Newman
Princeton Corporate Plaza
1 Deer Park Drive, Suite J
Monmouth Junction, NJ 08852

RE: The tariff classification of Frutalose™ L-85 from Holland

Dear Ms. Newman:

In your letter dated January 11. 2005 you requested a tariff classification ruling on Frutalose™ L-86. The technical information was sent to our laboratory for analysis. We apologize for the delay.

Frutalose™ L-85 is a liquid inulin/fructooligosaccharide produced by partial hydrolysis of chicory inulin. Fructooligiosaccharides are saccharide polymers comprised of a single glucose molecule to which one, two, or three fructose units have been linked in an enzyme-catalyzed reaction. Frutalose™ L-85 contains, on a dry basis, between 83-87 percent fructooligiosaccharides (DP2-DP60), 6-10 percent fructose and glucose, 5-9 percent glucose and less than 0.2 percent ash. Frutalose™ L-85 has a high fiber content and can be used as a multifunctional sugar replacement.

The applicable subheading for Frutalose™ L-85 will be 2940.00.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose; sugar ethers, sugar acetals and sugar esters, and their salts, other than products of heading 2937, 2038 or 2939. The rate of duty will be 5.8 percent ad valorem.

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 Stephanie Joseph at 646-733-3268.


Robert B. Swierupski

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