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+# 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*