CLA-2-35:S:N:N7:236 881367

Matthew Chang
Assistant Vice President
ITOCHU International Inc.
335 Madison Avenue
New York, N.Y. 10017

RE: The tariff classification of Resistamyl E-25 (Modified Corn Starch) from Netherlands.

Dear Mr. Chang:

In your letter dated December 29, 1992, you requested a tariff classification ruling.

The prospective import, Resistamyl E-25 is an acetylated waxy corn starch and is used in food processing. The products is fit for human consumption.

The applicable subheading for the Resistamyl E-25 will be 3505.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for dextrins and other modified starches. The duty rate will be 1.1 cents per Kg.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport