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HQ 953158


Feb 10, 1993

CLA-2 CO:R:C:F 953158 JGH

CATEGORY: CLASSIFICATION

TARIFF No.: 1901.90.90

Mr. R.C. Meola
Rhone-Poulenc
CN 7500
Cranbury, N.J. 08512-7500

RE: Classification of Oatrim

Dear Mr. Meola:

Your letters of September 30, and December 9, 1992, concern the tariff classification of Oatrim under the Harmonized Tariff Schedule of the United States (HTSUS). Although you stated that you are required to produce the product in the United States at present, since you are interested in manufacturing it in France, we are treating your inquiry as a ruling request pursuant to 19 C.F.R. 177.

FACTS:

Oatrim is described as a fat-replacer made from oats, with the common name of hydrolyzed oat flour; it is to be used in processed meat, salad dressing, bakery and dairy applications. It is obtained by a processing which involves subjecting oat flour to be mixed with water, treated with enzymes, cooked, cooled, dried and ground. It is said to be an oat maltodextrin containing approximately 5 percent B-glucan soluble fiber, 8 percent protein, 3 percent mineral, 1 percent fat, and 83 percent amylodextrins.

ISSUE:

Classification of Oatrim, a hydrolyzed or modified oat flour.

LAW AND ANALYSIS:

The Explanatory Notes to the HTSUS provide an interpretation of the tariff on the international level. Chapter 11, HTSUS, covers products of the milling industry. The Explanatory Notes - 2 -
state that the flours of this heading (1102) may be improved by the addition of very small quantities of mineral phosphates, anti-oxidants, emulsifiers, vitamins or prepared baking powders (self-rising flour), but not further processed. The processing undergone in this case is deemed to be further processing.

In view of Oatrim's description as an oat maltodextrin and the high percentage of amylodextrins present, consideration was given to classification as a dextrin in subheading 3505.10.0010, HTSUS. The Explanatory Notes to 3505 state that dextrins and other modified starches are products obtained by the transformation of starches, by heat, chemicals or diastase. Since the Oatrim is obtained from oat flour and not a starch, it is not deemed a dextrin. The Explanatory Notes to Chapter 19 note that included in the chapter are a number of preparations, generally used for food, which are made either from the cereals of Chapter 10 or the flours of Chapter 11.

HOLDING:

Oatrim is classifiable as a food preparation of flour in subheading 1901.90.9095, HTSUS. The rate of duty is 10 percent ad valorem.

Sincerely,

John Durant, Director

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