CLA-2-04:S:N:N7:231:808822
Ms. Barbara Hutton
McCarthy Consultant Services, Inc.
1151 Gorham Street, Unit 8
Newmarket, Ontario L3Y 7V1
Canada
RE: The tariff classification of modified whey from Canada.
Dear Ms. Hutton:
In your letter dated March 29, 1995 you requested a tariff
classification ruling on behalf of your client, Ault Foods Ltd.
The products in question are as follows:
1. PROTELAC 172: a concentrated de-proteinated liquid whey
with a protein range of 2.0-4.0% calculated on dry matter
and a lactose range of 78.0-88.0% as anhydrous lactose
calculated on the dry matter. The product's principle
use is for further manufacturing use as a food ingredient
of bakery products, dairy based formulations, etc., in
place of lactose and/or sweeteners.
2. PROTELAC 175: a partially de-proteinated whey powder
with a protein range of 7.1-9.7% calculated on dry
matter and a lactose range of 76.0-86.0% as anhydrous
lactose calculated on the dry matter. The product's
principle use is for further manufacturing use as a food
ingredient of bakery products, confectionery and snack
foods as a whey and/or lactose replacement.
3. ANILAC 200: a partially de-proteinated whey powder
with a protein range of 7.1-9.7% calculated on dry
matter and a lactose range of 76.0-86.0% as anhydrous
lactose calculated on the dry matter. The product's
principle use is for further manufacturing use as an
ingredient in animal feed products as a whey replacer.
The applicable subheading for the PROTELAC 172, PROTELAC 175
and the ANILAC 200, 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, 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 and 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
9904.04.50-9904.05.01, HTS.
u 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