Ms. Barbara Hutton
McCarthy Consultant Services, Inc.
1151 Gorham Street, Unit 8
Newmarket, Ontario L3Y 7V1
RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA) of whey protein concentrate from Canada; Article 509
Dear Ms. Hutton:
In your letter, dated October 30, 1995, you requested a tariff classification ruling on behalf of your client, Ault Foods Ltd., Etobicoke, Ontario.
The product, Protelac 200, is a dairy ingredient in powder form that consists of whey protein concentrate and dairy product solids (deproteinated whey). The principal use is as a non-fat dry milk replacer in the manufacture of sauce, gravy and soup. The ingredients will be lactose (52.0-60.0 percent), protein (27.5-32.0 percent), ash (6.0-8.5 percent), moisture (2.0-5.0), sediment (2.0 percent maximum), and milk fat (1.0-4.0 percent). The pH will be 5.9-6.5 percent.
The constituent ingredients and the final product are of 100 percent Canadian origin.
The applicable subheading for Protelac 200 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 general rate of duty will be 9.8 percent ad valorem.
Protelac 200, being wholly obtained or produced entirely in the territory of Canada, will meet the requirements of HTSUSA General Note 12(b)(i), and will therefore be entitled to a 3 percent ad valorem rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.
This ruling is being issued under the provisions of Section 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 Ralph Conte at (212) 466-5759.
Roger J. Silvestri