CLA-2-04:S:N:N7:231 800805
Mr. Gonzalo Farias
Farias and Farias, Inc.
P.O. Box 243
Laredo, TX 78042
RE: The tariff classification of whey protein concentrate from Germany.
Dear Mr. Farias:
In your letter, dated August 3, 1994, on behalf of your client, Quality Sales, West Covina, CA, you requested a tariff classification ruling.
The merchandise is whey protein concentrate (Anilac delactosed whey powder), in the form of a freely flowing, fine powder of uniform texture, and yellowish to yellow in color. The product will be processed from whey from dairy cattle.
In your correspondance you state that the ingredients will be albumin (30 percent of the lactose), lactose (2.8 percent), butterfat 6.6 to 7 percent), ash (maximum 26 percent), protein (23-25 percent), and free moisture (maximum 4 percent). The pH will range from 5.8 to 6.5 percent. It is not packaged for retail sale, as it is used for manufacturing.
The product will be used as an ingredient in animal feeds i.e: dog food, and cattle and hog formulas.
The applicable subheading for the whey protein concentrate, if containing 25 percent or more protein on a dry basis, will be 0404.10.0500, 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, 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 10 percent ad valorem.
The applicable subheading for the whey protein concentrate, if containing less than 25 percent protein on a dry basis, will be 0404.10.0700, 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, containing over 5.5 percent by weight of butterfat and not packaged for retail sale. The rate of duty will be 16 percent ad valorem.
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