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 a dairy product from Canada; Article 509
Dear Ms. Hutton:
In your letter, dated December 5, 1996, you requested a tariff classification ruling on behalf of your client, Ault Foods Ltd., Etobicoke, Ontario.
The product, "Eggstend 210," is an egg extender in powder form that consists of whey protein concentrate and non-fat dry milk. The principal use is as an egg replacer in bakery applications. The ingredients will be lactose, monohydrate and anhydrous (46.1 - 56.5 percent), protein (34.0 - 39.0 percent), lactose, anhydrous (29.0 - 35.6 percent), ash (8.0 percent), water (3.5 percent), and milk fat (2.0 percent).
The constituent ingredients and the final product are of 100 percent Canadian origin.
The applicable subheading for Eggstend 210 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 general rate of duty will be 9.5 percent ad valorem. In 1997 the general rate of duty will be 9.2 percent ad valorem.
Eggstend 210, 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 2 percent ad valorem rate of duty (in 1997 a 1 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 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.
Roger J. Silvestri