CLA-2-04:RR:NC:2:231 H82033
Ms. Beth Bell
Sig M. Glukstad, Inc.
DBA Miami International Forwarders
9429 Tradeport Drive
Orlando, FL 32827-5361
RE: The tariff classification of powdered colostrum in capsule form from New Zealand.
Dear Ms. Bell:
In your letter, which is undated and received in this office on May 30, 2001, you have requested a classification ruling.
The merchandise, Diabetasyn®, is powdered colostrum in capsule form. The ingredients are 50.45 percent protein, 36.25 percent lactose, 7.5 percent ash, 3.01 percent fat, and 2.79 percent moisture. Diabetasyn® contains 100 percent Lynorich 201D® (100 percent powdered colostrum) that has been packed in vegetarian (cellulose) capsules and bottled.
You state that the colostrum in question is taken during the 48 hours following parturition. In the manufacturing process, the colostrum is separated into colostrum and cream. The colostrum undergoes preheating at 75-120o Centigrade to reduce bacteria and inactivate enzymes (through pasteurization). Then, during evaporation, the product is heated indirectly with steam to remove 50 percent of the water content. Then it undergoes atomization, drying, cooling, sifting, packaging, encapsulation, bottling, and labeling.
The applicable subheading for powdered colostrum in capsule form will be 0404.90.7000, 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, other. The rate of duty will be 8.5 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 Thomas Brady at 212-637-7064.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division