CLA-2-04:S:N:N2:231 814595
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 a dairy product from Canada;
Article 509
Dear Ms. Hutton:
In your letter, dated September 6, 1995, you requested a tariff
classification ruling on behalf of your client, Ault Foods Ltd., Etobicoke,
Ontario.
The product, "Dairylight 201," is 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 percentage of non-fat dry milk
will be 3 - 6 percent. The pH will be 5.9 - 6.6 percent.
The constituent ingredients and the final product are of 100 percent
Canadian origin.
The applicable subheading for Dairylight 201 will be 0404.90.7000,
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, other, other, other. The general rate of duty will be
9.8 percent ad valorem.
Dairylight 201, 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.
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,
Roger J. Silvestri
Director
National Commodity
Specialist Division