| # Worked Example: Maltodextrin DE 25 Classification | |
| ## Scenario | |
| A new product "Maltodextrin DE25 Food Grade" needs classification. | |
| It appears in SAP_TC2 as "Maltodextrin DE25 Food Grade" and in | |
| SAP_CFIN as "MLTDX-DE25-FG". | |
| ## Analysis | |
| 1. Product name contains "Maltodextrin" → starch derivative | |
| 2. DE value = 25 → exceeds 20 threshold | |
| 3. Therefore: CN 1702.90 (not CN 1702.30) | |
| 4. VAT rate: standard (19% DE, 21% NL) | |
| ## Common Confusion | |
| This product is often confused with "Maltodextrin DE20 Grade A" which | |
| has DE = 20 (at the boundary) and qualifies for reduced rate. | |
| ## Decision: CN 1702.90, standard VAT rate | |
| ## Rule: IF maltodextrin AND DE > 20 THEN CN 1702.90 | |