HQ 950743
January 24,1992
CLA-2 CO:R:C:F 950743 JGH
Mr. Bennett Johnson
Nissin Customs Service, Inc.
1580 West Carson Street
Long Beach, California 90810
RE: Classification of soybean oligosaccharides
Dear Mr. Bennett:
Your letter of September 19, 1991, concerns the tariff
status of soybean oligosaccharides from Japan under the
Harmonized Tariff Schedule of the United States (HTSUS).
FACTS:
Soybean oligosaccharides, in syrup or powder form, are said
to be produced by an extraction process involving chemical
changes, filtration, ion exchange, and evaporation. The product
is said to be used as a sweetener in such products as soft
drinks, candy, and syrup.
The composition of the oligosaccharides is given as follows:
Sugars Percentage By Weight
Syrup Granule
Stachyrose (tetrasaccharide) 18.6 23.8
Raffinose ( Trisaccharide) 7.0 8.9
Sucrose 38.4 49.0
Glucose 5.2 6.7
Fructose 4.6 5.9
Other Saccharides 2.1 2.7
Water 24.1 3.0
- 2 -
Samples of the product examined by a Customs laboratory were
described as sugar mixtures consisting of sucrose, glucose,
fructose, raffinose (a trisaccharide), and stachyrose (a
tetrasaccharide).
ISSUE:
Whether soybean oligosaccharides are classifiable under the
provision for other sugars in heading 1702, HTSUS, other mixtures
in subheading 3823.90.50, HTSUS, or other food preparations in
heading 2106, HTSUS.
LAW AND ANALYSIS:
Even though the product might be a mixture of sugars, for
tariff purposes it would not necessarily be classified as sugar.
Chapter Note 1(b), Chapter 17, HTSUS, "Sugar and Sugar
Confectionary", states that the chapter does not cover chemically
pure sugars (other than sucrose, lactose, maltose, glucose and
fructose) or other products of heading 2940, HTSUS, the organic
chemical provision for chemically pure sugar.
The Explanatory Notes to the HTSUS provides an explanation
of the tariff provisions on the international level. The
explanatory notes to heading 2940 point out that the provision
covers those chemically pure sugars which are not considered
"sugar" for tariff purposes. Included in 2940 as organic
chemical compounds are galactose, sorbose, xylose, raffinose,
trehalose, ribose, arabinose, and pectinose. It goes on to
state, however, sucrose, glucose, maltose, and fructose, even if
chemically pure, are classifiable as sugars in chapter 17, HTSUS.
Chapter Note 1(b) to Chapter 38, HTSUS, "Miscellaneous
Chemical Products", states that mixtures of chemicals with
foodstuffs or other substances with nutritive value, of a kind
used in the preparation of human foodstuffs are not classifiable
in the chapter. Thus, if it is determined that some of the
sugars listed are foodstuffs (which sucrose, glucose and maltose
are, even if chemically pure) since they are mixed with other
sugars which are considered by the tariff to be organic
chemicals, the mixture would not be classified as a chemical
mixture in heading 3823, HTSUS. The chapter note indicates that
heading 2106 for other food preparations might apply.
As noted in the analysis, the product consists from over 40
to over 50 percent of sugars considered by the tariff to be
foodstuffs, (i.e.- sucrose, glucose, and fructose).
- 3 -
The Explanatory Notes to heading 2106, HTSUS, state that the
provision includes preparations consisting wholly or partly of
foodstuffs, used in making beverages or food preparations for
human consumption. The heading includes preparations consisting
of chemcials (organic acids, calcium salts, lecithin, etc.) with
food stuffs (flour, sugar, milk powder), as ingredients.
For tariff purposes,the product is a mixture of sugars
classifiable in chapter 17 as foodstuffs, and other sugars
classifiable as organic chemical compounds in chapter 29, HTSUS.
Such a mixture is not classifiable as sugar in chapter 17, nor is
it a chemcial mixture in chapter 38, but rather, following the
definitions in the tariff designed to assist in the
classification of the import under the most specific provision,
it is classifiable under heading 2106, HTSUS.
HOLDING:
Soybean oligosaccharides, as described, are classifiable
under the provision for other food preparations, not elsewhere
specified or included, in subheading 2106.90.6099, HTSUS. The
rate of duty is 10 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division
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