CLA-2-04/35:S:N:N229:877726
3502.90.1000
Ms. Clare M. Dowling
Asst. to the Manager of Administration
IBL BioProducts Corporation
67 Rogers Street
Cambridge, MA 02142
RE: The tariff classification of whey protein concentrates, milk
protein concentrate, lactalbumin and caseinates from France and
Germany.
Dear Ms. Dowling:
In your letter dated August 1, 1992, you requested a tariff
classification ruling.
The products in question are designated PROTEINAL S 35,
PROTEINAL S 75, PROTEINAL S 80, SODIUM CASEINATE, CALCIUM
CASEINATE, and PROTEINAL PL 85. PROTEINAL S 35, PROTEINAL S 75,
and PROTEINAL S 80 are described as a whey protein concentrates
produced from ultrafiltrated whey. PROTEINAL P 85 is described
as a milk protein concentrate produced from ultrafiltrated milk.
PROTEINAL S 35, PROTEINAL S 75, PROTEINAL S 80 AND PROTEINAL P 85
are products of France. SODIUM CASEINATE and CALCIUM CASEINATE
are products of Germany.
The applicable subheading for PROTEINAL S 35 will be
0404.90.0500, 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 of not
containing added sugar or other sweetening matter, not elsewhere
specified or included:...Other:...Whey protein concentrates. The
rate of duty will be 10 percent ad valorem.
The applicable subheading for PROTEINAL S 75 and PROTEINAL S
80 will be determined, first, by the amount of protein found in
the product at time of importation. If containing less than 75
percent of whey proteins, calculated by weight on the dry matter,
these products will be classified in subheading 0404.90.0500,
Harmonized Tariff Schedule of the United States (HTS), which
provides for whey protein concentrates. The rate of duty will
be 10 percent ad valorem. If containing 75 percent, or more, of
whey proteins, calculated by weight on the dry matter, these
products will be classified in subheading 3502.90.1000,
Harmonized Tariff Schedule of the United States (HTS), which
provides for Albumins, albuminates and other albumin
derivatives:...Other: ...Lactalbumin. The rate of duty will be
FREE.
The classification of PROTEINAL S 75 and PROTEINAL S 80 will
be affected by a change in the language of heading 35.02, HTS,
which will be amended to provide specifically for "Albumins
(including concentrates of two or more whey proteins, containing
by weight more than 80 % whey proteins, calculated on the dry
matter), albuminates and other albumin derivatives". This
change is one of several amendments to the international
nomenclature, approved by the Customs Cooperation Council on July
5, 1989 for entry into force on January 1, 1992. These
amendments, already approved by the Council, are currently being
reviewed in preparation for the Presidential Proclamation that
will give them force in the Harmonized Tariff Schedule of the
United States (HTSUS).
On the effective date of these amendments in the HTSUS,
PROTEINAL S 75 and PROTEINAL S 80, which contain 80 percent or
less of whey proteins, calculated on the dry matter, will be
classified in subheading 0404.90.0500, HTSUS, with duty at the
rate of 10 percent ad valorem. PROTEINAL S 80, which contains
over 80 percent of whey proteins, calculated on the dry matter,
will be classified in subheading 3502.90.1000, HTSUS, FREE of
duty.
The applicable subheading for SODIUM CASEINATE and CALCIUM
CASEINATE will be 3501.90.5000, Harmonized Tariff Schedule of the
United States (HTS), which provides for Casein, caseinates and
other casein derivatives; casein glues:...Other:...Other. The
rate of duty will be 0.44 cents per kilogram.
The applicable subheading for PROTEINAL P 85 will be
0404.90.1000, 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 of other sweetening matter, not elsewhere
specified or included:...Other:...Milk protein concentrates. The
rate of duty will be 0.44 cents per kilogram.
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