CLA-2-04:S:N:N7:231 806302
Mr. Jan Willem Meisen
Borculo Whey Products
Needseweg 23
7271 AB BORCULO
The Netherlands
RE: The tariff classification of two whey products from The
Netherlands
Dear Mr. Meisen:
In your letter dated January 25, 1995 you requested a tariff
classification ruling.
The products in question are described as follows:
1) "Borcilac 20", a fat filled whey powder derived from high
protein whey, first quality fats and formic acid. It's
physical/chemical properties on an average are said to be
19.8% protein (KjN * 6.38), 16.9% ash, 20% fat, 36.6%
carbohydrates (of which lactose is 31.5%), 3.5% total
water, 3.8%-4.1% ph (10%), disc B or better scorched
particles, 3% formic acid and nitrate.
2) "EW FEED", a high quality rennet whey produced by
concentrating, crystallizing and separating of lactose,
followed by spray drying of the mother liquor. It's
physical/chemical properties on an average are said to be
27% protein (KjN * 6.38), 17.5% ash, 2% fat, 50%
carbohydrates (of which lactose is 43%), 3.5% total
water, 6.0%-6.5% ph (10%), (ADPI) disc B or better
scorched particles (ADPI) and nitrate.
The applicable subheading for the "Borcilac 20", if imported
in quantities that fall within the limits described in additional
U.S. note 10 to chapter 4, will be 0404.10.1100, Harmonized
Tariff Schedule of the United States (HTS), which provides for
whey and modified whey, whether or not concentrated or containing
added sugar or other sweetening matter: modified whey: other
...described in additional U.S. note 10 to chapter 4 and entered
pursuant to its provisions. The rate of duty will be 13 percent
ad valorem. If the quantitative limits of additional U.S. note
10 to chapter 4 have been reached, the product will be classified
in subheading 0404.10.1500, HTS, and dutiable at $1.187 per
kilogram plus 9.8 percent ad valorem. In addition, products
classified in subheading 0404.10.1500, HTS, will be subject to
additional duties based on their value, as described in
subheadings 9904.04.50 to 9904.05.01, HTS.
The applicable subheading for the "EW FEED" will be
0404.10.0500, Harmonized Tariff Schedule of the United States
(HTS), which provides for whey and modified whey, whether or not
concentrated or containing added sugar or other sweetening
matter: modified whey: whey protein concentrates. The rate of
duty will be 9.8 percent ad valorem.
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