CN Classification Guide for Starch Derivatives and Related Products
Document ID: POL-CLASS-2025-01 Owner: Compliance Team Effective Date: 2025-01-01
1. Maltodextrin Classification
Maltodextrin products are classified based on their dextrose equivalent (DE) value:
DE ≤ 20: Classified under CN 1702.30 (glucose and maltodextrin)
- VAT rate (DE): 7%
- VAT rate (NL): 9%
- Example: Maltodextrin DE10 Grade A, Maltodextrin DE15 Grade A
DE > 20: Classified under CN 1702.90 (other sugars including maltodextrin)
- VAT rate (DE): 19%
- VAT rate (NL): 21%
- Example: Maltodextrin DE20 Grade A, Maltodextrin DE25 Food Grade
IMPORTANT: Maltodextrin DE15 and Maltodextrin DE25 are DISTINCT products for regulatory purposes, even though both are "maltodextrin". They fall under different CN codes and have different VAT rates.
2. Corn Starch vs Modified Starch
- Native corn starch → CN 1108.12 (VAT 7% DE / 9% NL)
- Modified corn starch → CN 3505.10 (VAT 19% DE / 21% NL)
- Waxy corn starch → CN 1108.12 (same as native)
These are DISTINCT products. "Corn starch" and "modified corn starch" must never be treated as the same entity.
3. Sugar Syrups
- Glucose syrup → CN 1702.30
- High Fructose Corn Syrup (HFCS) → HTS 1702.60
- HFCS-42 (42% fructose) and HFCS-55 (55% fructose) are DISTINCT products
- Different pricing, different regulatory treatment
- Isoglucose → CN 1702.40
Note: HFCS is sometimes referred to as "isoglucose" in EU systems, but they have different CN codes. Verify the fructose content to determine classification.
4. Citric Acid Forms
- Citric acid anhydrous → CN 2918.14
- Citric acid monohydrate → CN 2918.14 (same CN code)
- Citric acid 50% solution → CN 2918.14 (same CN code)
Although they share a CN code, these are DISTINCT products with different physical forms, pricing, and handling requirements.
5. Protein Classification
- Protein content >= 90% by dry weight → Classify as isolate (CN 3504.00.90)
- Protein content < 90% → Classify as concentrate (CN 3504.00.10)
Exception: Wheat gluten (vital) is always CN 1109.00 regardless of concentration.
6. Oil Classification
- Crude oils (unprocessed) and refined oils (RBD) of the same plant source are DISTINCT products with different CN codes.
- Example: Palm Oil Crude (CN 1511.10) ≠ Palm Oil RBD (CN 1511.90)
7. Sorbitol
- Sorbitol powder and Sorbitol solution 70% are DISTINCT products
- Both classified under CN 2905.44 but different physical form and pricing
For classification questions, contact compliance@company.com