CLA-2-04:S:N:N7:229:880126
Ms. Barbara Hutton
McCarthy Consultant Services, Inc.
1151 Gorham Street, Unit 8
Newmarket, Ontario L3Y 7V1
Canada
RE: The tariff classification of CONCENTRATED WHEY from Canada.
Dear Ms. Hutton:
In your letter dated November 4, 1992, you requested a
tariff classification ruling on behalf of your client, Ault Foods
Ltd.
The products in question are three CONCENTRATED, or
EVAPORATED ACID WHEYS with a solids content of 30 percent, 40
percent and 50 percent. A sample of the 30 percent solids
evaporated whey consisted of a dark yellow liquid. The 40 and 50
percent evaporated wheys were light yellow liquids. The 30
percent concentration was found, on analysis by the Customs
Laboratory at New York, to be in a fluid state and to consist of
69.4 percent moisture and 30.6 percent solids, of which (on a dry
basis) 57.9 percent was lactose, 13.3 percent protein, 2.3
percent fat and 10.8 percent ash, with a pH of 4.4. The 40
percent concentrate was found, on analysis, to be in a fluid
state and to consist of 61.6 percent moisture and 38.4 percent
solids, of which (on a dry basis) 59.2 percent was lactose, 14.7
percent protein, 0.8 percent fat, and 10.6 percent ash, with a pH
of 4.8. The 50 percent concentrate was found, on analysis, to be
a viscous paste and to consist of 51.5 percent moisture and 48.5
percent solids, of which (on a dry basis) 62.7 percent was
lactose, 14.5 percent protein, 1.1 percent fat and 12.2 percent
ash, with a pH of 4.3. Although these products suffered a slight
loss in composition due to the crystallization of some five to
nine percent lactose during processing, they retain, in our
opinion, the character of fluid whey.
The applicable subheading for these EVAPORATED ACID WHEYS,
concentrated to 30, 40 and 50 percent solids by weight will be
0404.10.2000, Harmonized Tariff Schedule of the United States
(HTS), which provides for Whey, whether or not concentrated or
containing added sugar or other sweetening matter:... Fluid. The
duty rate will be 0.4 cents per liter.
Goods classifiable under subheading 0404.10.2000, HTS, which
have originated in the territory of Canada, will be entitled to a
0.2 cents per liter rate of duty under the United States-Canada
Free Trade Agreement (FTA) upon compliance with all applicable
regulations.
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