CLA-2-04:S:N:N7:231 811987
Ms. Barbara Hutton
McCarthy Consultant Services, Inc.
1101 Gorham Street, Unit G
Newmarket, Ontario L0Y 7V1
Canada
RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA) of whey protein concentrate from Canada; Article 509
Dear Ms. Hutton:
In your letter, dated June 27, 1995, you requested a tariff classification ruling on behalf of your client, Ault Foods Ltd., Etobicoke, Ontario.
The products are described thus:
1. Dairylight 201 - a dairy ingredient in powder form that consists of whey protein concentrate and non-fat dry milk. The principal use is as a fat replacer in the manufacture of confectionary and dessert products. The ingredients will be lactose (46.5 - 56.5 percent), protein (34.0 - 37.0 percent), ash ( 6.0 - 8.5 percent), moisture (2.0 - 5.0 percent), and fat (1.5 - 4.5 percent). The pH will be 5.9 - 6.6 percent.
The constituent ingredients and the final product are of 100 percent Canadian origin.
2. Dairylight 202 - a dairy ingredient in powder form that consists of whey protein concentrate and dairy product solids (deproteinated whey). The principal use is as a fat replacer in the manufacture of heat processed puddings, and other heat processed applications (i.e: soups and sauces). The ingredients will be lactose (46.0 - 54.0 percent), protein (34.0 - 38.8 percent), ash (6.5 - 9.0 percent), moisture (2.0 - 5.0), and milk fat (1.0 - 4.5 percent). The pH will be 6.4 - 7.1 percent.
The product is of 100 percent Canadian origin.
3. Dairylight 301 - a dairy ingredient in powder form that consists of whey protein concentrate and dairy product solids (deproteinated whey). The principal use is as a fat replacer in the manufacture of heat processed puddings, and other heat processed applications (i.e: soups and sauces). The ingredients will be lactose (46.0 - 54.0 percent), protein (34.0 - 38.8 percent), ash (6.5 - 9.0 percent), moisture (2.0 - 5.0 percent), and milk fat (1.0 - 4.5 percent). The pH will be 6.7 - 7.3 percent.
The constituent ingredients and the final product are of 100 percent Canadian origin.
4. Dairylight 401 - a dairy ingredient in powder form that consists of whey protein concentrate, dairy product solids (deproteinated whey), and dry acid whey. The principal use is as a fat replacer in the manufacture of salad dressing formulations. The ingredients will be lactose (61.0 - 71.0 percent), protein (18.0 - 22.0 percent), ash (6.5 - 9.5 percent), moisture (2.6 - 5.0 percent), and fat (0.5 - 3.5 percent). The pH will be 5.2 - 6.0 percent.
Dairylight 401 is produced in Canada from raw materials of Canadian and U.S. origin. Both the whey protein concentrate and the dairy product solids are of 100 percent Canadian origin. The dry acid whey is imported from the U.S.
5. Dairylight 402 - a dairy ingredient in powder form that consists of whey protein concentrate, dairy product solids (deproteinated whey), and non-fat dry milk. The principal use is as a fat replacer in the manufacture of instant and prepared sauce formulations, prepared pasta, and soup applications. The ingredients will be lactose (49.0 - 59.0 percent), protein (28.0 - 32.0 percent), ash (6.5 - 9.5 percent), moisture (2.0 - 5.0 percent), and milk fat (1.0 - 4.5 percent). The pH will be 6.4 - 7.2 pecent.
The constituent ingredients and the final product are of 100 percent Canadian origin.
The applicable subheading for Dairylight 202 and Dairylight 301 will be 0404.10.0500, Harmonized Tariff Schedule of the United States (HTS), which provides for whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included, whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter, modified whey, whey protein concentrates. The general rate of duty will be 9.8 percent ad valorem.
Dairylight 202 and Dairylight 301, being wholly obtained or produced entirely in the territory of Canada, will meet the requirements of HTSUSA General Note 12(b)(i), and will therefore be entitled to a 3 percent ad valorem rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.
In order to issue a ruling on Dairylight 201, Dairylight 401, and Dairylight 402, this office requires the following information:
1. the percentage of non-fat dry milk in Dairylight 201 and Dairylight 402
2. the percentage of dry acid whey in Dairylight 401
This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport