NY 859904
Apr 19 1991

CLA-2-35:S:N:N1:236 859904

Mr. Arthur Rappaport
Excelpro Inc.
3760 East 26th Street
Los Angeles, CA 90023

RE: The tariff classification of "K-Pro" - Protein Hydrolysate from Argentina.

Dear Mr. Rappaport:

In your letter dated January 24, 1991, you requested a tariff classification ruling. The proposed import, "K-Pro", can be used in a variety of food systems where a creamy, non starchy texture and mouthfeel is required. In addition to improved texture perception, "K-Pro" provides good flavor release. Based on the New York Customs Laboratory analysis "the sample, an off-white powder, is composed predominately of hydrolyzed milk protein."

The applicable subheading for "K Pro" will be 3504.00.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included. The rate of duty will be 7.9 percent ad valorem.

Articles classifiable under subheading 3504.00.5000, HTS, which are products of Argentina are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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