CLA-2-04:S:N:N7:229-889499

Mr. Stephen W. Marlow
Tower Group International, Inc.
West Service Road
Champlain, NY 12919-0218

RE: The tariff classification of WHEY PROTEIN CONCENTRATES from Ireland.

Dear Mr. Marlow:

In your letter dated August 16, 1993, you requested a tariff classification ruling on behalf of Cereal Byproducts Company of Mount Prospect, Illinois.

The products in question are four WHEY PROTEIN CONCENTRATES, designated Carbelac 35, Carbelac 55, Carbelac 75 and Carbelac 80. These products are described as free flowing, creamy-white, spray dried powders containing high quality whey protein concentrated from sweet dairy whey by ultrafiltration. Carbelac 35 is said to contain,on a typical analysis, 35.5 percent by weight of protein, about 50 percent lactose, 4 percent moisture, and 4 percent fat, with a pH of 6.2. Carbelac 55 is said to contain 55.5 percent by weight of protein, about 28 percent lactose, 5 percent moisture, 7 percent fat and 4.5 percent ash, with a pH of 6.2. Carbelac 75 is said to contain 75.5 percent by weight of protein, about 8.5 percent lactose, 5 percent moisture, 8 percent fat and 3 percent ash, with a pH of 6.2. Carbelac 80 is said to contain 81.0 percent protein on a dry basis, about 2 percent lactose, 5 percent moisture, 8.5 percent fat and 3.5 percent ash, with a pH of 6.2. Analysis of samples by the Customs Laboratory at New York confirmed the typical analyses supplied for these different products.

The applicable subheading for Carbelac 35, Carbelac 55 and Carbelac 75 will be 0404.10.0500, Harmonized Tariff Schedule of the United States (HTS), which provides for Whey protein concentrates. The rate of duty will be 10 percent ad valorem. The applicable subheading for Carbelac 80 will be 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.

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