1108 - Starches; inulin:

Heading 1108 encompasses a range of starch and inulin products derived from various plant sources. This category specifically addresses starches, which are carbohydrates extracted from cereals, roots, tubers, and other plant materials. It also includes inulin, a polysaccharide often extracted from chicory root. These products are typically used in food manufacturing, pharmaceuticals, and industrial applications as thickeners, binders, and emulsifiers.

Distinguishing heading 1108 from its sibling categories within Section II, which broadly covers vegetable products, is key. While other chapters might deal with raw agricultural produce (like grains or vegetables), heading 1108 focuses on processed forms – specifically, the extracted starches and inulin derived from these raw materials. For instance, heading 1101 covers flours and meals of wheat and rye, which are milled products, whereas 1108 deals with the starch component separated from these or other plant sources.

Within heading 1108, further subdivision is provided to differentiate between general starches and inulin. Subheading 1108.20.00.00 specifically covers inulin, recognizing its distinct properties and applications compared to more common starches. This allows for precise classification based on the specific type of carbohydrate product being imported or exported, facilitating accurate tariff assessment and trade statistics.