CLA-2-04:RR:NC:2:231 E88492
Mr. Christian Emmanuel
Cemma International, Inc.
4829, avenue Rosedale
Montreal, Quebec H4V 2H3
RE: The tariff classification of a modified whey product and a dry blend of caseinate, whey, and whey protein concentrate from Canada and the European Union.
Dear Mr. Emmanuel:
In your letter, dated September 28, 1999, you requested a classification ruling on behalf of your client Le Groupe Lactel, Boucherville, Quebec.
The merchandise is described thus:
1. Item 100226 is a dairy based food preparation in powder form that is made from milk components. It is a dry blend that contains by weight 79.5 percent dried whey, 12 percent whey protein concentrate, and 8.5 percent caseinate powder. By analysis, it consists of 66.5 percent lactose, 20.5 percent protein (60 percent from whey protein, 40 percent from caseinate), 7 percent ash, 4 percent moisture, and 2 percent fat. It will be packed in 25 kilogram poly lined, paper bags and/or 1000 kilogram mini bulk bags. It will be used as an ingredient in the manufacture of ice cream, ice milk, sherbet, and preparations for ice cream.
2. Item 100227 is a dairy based food preparation in powder form that is a modified whey - a mixture of whey and whey protein concentrate with 5 percent maltodextrin. It is a dry blend consisting of 70 percent carbohydrates, 15 percent protein, 8 percent ash, 4 percent moisture, and 1 percent fat. It will be packed in 25 kilogram poly lined, paper bags and/or 1,000 kilogram mini bulk bags. It will be used as an ingredient in the manufacture of frozen desserts, ice cream, ice milk, sherbet, and preparations for ice cream.
The applicable subheading for item 100226, if entered under quota, will be 0404.90.3000, 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, dairy products described in additional U.S. note 1 to chapter 4, described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The general rate of duty will be 14.5 percent ad valorem.
The applicable subheading for item 100226, if entered outside the quota, will be 0404.90.5000, 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, whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter, other, other dairy products described in additional U.S. note 1 to chapter 4, other. The general rate of duty will be $1.224 per kilogram, plus 8.8 percent ad valorem. In addition, products classified in subheading 0404.90.5000, HTS, will be subject to additional safeguard duties based on their value, as described in subheadings 9904.04.50 – 9904.05.01, subchapter IV, chapter 99. However, U.S. Note, subchapter IV in chapter 99 states, “Goods of Canada or Mexico imported into the United States shall not be subject to any of the provisions, duties or limitations of this subchapter.” Accordingly, if a product of Canada, the safeguard duties will not apply.
The applicable subheading for item 100227, if entered under quota, will be 0404.10.1100, 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, whey and modified 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 general rate of duty will be 13 percent ad valorem.
The applicable subheading for item 100227, if entered outside the quota, will be 0404.10.1500, 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, whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter, other, other. The general rate of duty will be $1.065 per kilogram, plus 8.8 percent ad valorem. In addition, products classified in subheading 0404.10.1500, HTS, will be subject to additional safeguard duties based on their value, as described in subheadings 9904.04.50 – 9904.05.01, subchapter IV, chapter 99. However, U.S. Note, subchapter IV in chapter 99 states, “Goods of Canada or Mexico imported into the United States shall not be subject to any of the provisions, duties or limitations of this subchapter." Accordingly, if a product of Canada, the safeguard duties will not apply.
Importations of milk and milk products are subject to import regulations administered by various U.S. agencies. Requests for information regarding applicable regulations administered by the U.S. Food and Drug Administration may be addressed to that agency at the following location:
U.S. Food and Drug Administration
Division of Regulatory Guidance
HFF 314, 200 C Street, S.W.
Washington, DC 20204
Requests for information regarding applicable regulations administered by the U.S. Department of Agriculture may be addressed to that agency at the following location:
A.P.H.I.S. Veterinary Services
Federal Building, Room 756
6505 Belcrest Road
Hyattsville, MD 20782
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Thomas Brady at 212-637-7064.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division