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Classification of Goods and Services

(The First Schedule To The Customs Tariff Act, 1975)

Chapter 35


Albuminoidal substances; modified starches; glues; enzymes


1. This Chapter does not cover:

(a) yeasts (heading 2102);

(b) blood fractions (other than blood albumin not prepared for therapeutic or prophylactic uses), medicaments or other products of Chapter 30;

(c) enzymatic preparations for pre-tanning (heading 3202);

(d) enzymatic soaking or washing preparations or other products of Chapter 34;

(e) hardened proteins (heading 3913); or

(f) gelatin products of the printing industry (Chapter 49).

2. For the purposes of heading 3505, the term "dextrins" means starch degradation products with a reducing sugar content, expressed as dextrose on the dry substance, not exceeding 10%.

Such products with a reducing sugar content exceeding 10% fall in heading 1702.