CLA-2-04:S:N:N7:231 813062

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 July 17, 1995, you requested a tariff classification ruling on behalf of your client, Ault Foods Ltd., Etobicoke, Ontario. The product, "Protelac 190," is a spray dried blend of dairy ingredients that consists of whey and whey protein concentrate. The principal use is as a food ingredient in prepackaged foods to replace skim milk powder, and to enhance fruit, cereal and chocolate flavors. The ingredients will be lactose (61.0 - 69.0 percent), protein (18.5 - 23.0 percent), ash (7.0 - 9.0 percent), moisture (2.0 - 5.0 percent), and milk fat (1.0 - 4.0 percent). The pH will be 5.8 - 6.6 percent.

The product is processed, blended, and spray dried in Canada from liquid whey and whey protein concentrate imported from the U.S.

The applicable subheading for Protelac 190 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. Protelac 190, being wholly obtained or produced entirely in the territory of Canada and/or the United States, 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.

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