CLA-2-04:RR:NC:2:231 D81671
Ms. Sarah McArdle
Dairygold Food Products
Cahir Hill
Mitchelstown, Country Cork
Ireland
RE: The tariff classification of whey protein concentrate from
Ireland.
Dear Ms. McArdle:
In your letter, dated August 18, 1998, you have requested a
tariff classification ruling.
The merchandise, whey protein concentrate, is described
thus:
1. "Functional WPC 30 (Double Strength)" is whey protein
concentrate that is manufactured from fresh whey by extracting
the lactose. The product is a free flowing, homogenous powder,
and it has an off white/creamy color. It contains, by weight,
57.4 percent lactose, 31.1 percent protein, 5.2 percent ash, 4.5
percent moisture, and 1.8 percent fat. The pH is 6.4-7.0. It is
packed in 25 kilogram, multi-ply, paper sacks with food grade
polyethylene liner. During the manufacturing process the whey
source (casein/cheese whey) undergoes ion exchange, evaporation,
crystallization, decanting (lactose separation), and drying. It
is used as an ingredient in yogurt, comminuted meat, sauces, and
other food products.
2. "Functional WPC 30 (Triple Strength)." The product
description, appearance, color, chemical analysis, packaging,
manufacturing process, and end uses are the same as those listed
above for "Functional WPC 30 (Double Strength)," except that the
lactose content, by weight, is 40.3 percent.
3. "Hi-Gel 45" is a free flowing, homogenous powder, and it has
an off white/creamy color. It contains, by weight, 45.5 percent
protein, 40.3 percent lactose, 6.7 percent ash, 4.0 percent
moisture, and 3.5 percent fat. The pH is 6.4-7.0. It is packed
in 25 kilogram, multi-ply, paper sacks with food grade
polyethylene liner. During the manufacturing process the whey
source (casein/cheese whey) undergoes ultrafiltration,
evaporation, drying, and packaging.
The applicable subheading for "Functional WPC 30 (Double
Strength)," "Functional WPC 30 (Triple Strength)," and "Hi-Gel
45" will be 0404.10.0500, Harmonized Tariff Schedule of the
United States (HTS), which provides 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, whey protein concentrates. The rate of
duty will be 9 percent ad valorem.
This ruling is being issued under the provisions of Part 177
of the Customs Regulations (19 CFR 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 Ralph
Conte at (212) 466-5759.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division