CLA-2-04:OT:RR:NC:N2:231

Ms. Carla Graca
All-Ways Forwarding International Inc.
701 Newark Avenue
Elizabeth, NJ 07208

RE: The tariff classification of Milk Protein Powder from Finland

Dear Ms. Graca:

In your letter dated February 3, 2020, you requested a tariff classification ruling on behalf of your client, Finlandia Cheese Inc. (Parsippany, NJ). The samples and documentation that you provided were reviewed by the New York Customs and Border Protection Laboratory. The review is now complete. We apologize for any delay.

There are five Valio Eila™ brand of products under review.

Valio Eila™ NUTRI F+ is composed of milk protein concentrate, buttermilk, emulsifiers (lecithin, vegetable oil), magnesium, lactase enzyme, vitamins E, pyridoxin (vitamin B6), folic acid, and vitamin D. The product contains 53.8 percent protein, 2.3 percent of milk fat on a dry basis, and no sucrose. Moisture content is stated by the importer to be 3.9 percent.

Valio Eila™ PRO Lactose Free Skim Milk Powder is composed of skim milk and lactase enzyme. The product contains 49.3 percent protein, 0.3 percent of milk fat on a dry basis, and no sucrose. Moisture content is stated by the importer to be 2.0 percent.

Valio Eila™ Sweet Lactose Free Whole Milk Powder is composed of milk and lactase enzyme. The product contains 28.4 percent protein and 25.4 percent of milk fat on a dry basis, and no sucrose. Moisture content is stated by the importer to be 0.7 percent.

Valio Eila™ PRO Lactose Free Whole Milk Powder is composed of milk and lactase enzyme. The product contains 33.7 percent protein, 21.8 percent of milk fat on a dry basis, and no sucrose. Moisture content is stated by the importer to be 1.5 percent.

Valio Eila™ Sweet Lactose Free Skimmed Milk Powder is composed of milk and lactase enzyme. The product contains 36.2 percent protein, 0.6 percent of milk fat on a dry basis, and no sucrose. Moisture content is stated by the importer to be 1.8 percent.

The applicable subheading for the NUTRI F+ and PRO Lactose Free Skim Milk Powder will be 0404.90.1000, Harmonized Tariff Schedule of the United States (HTSUS), 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: Milk Protein Concentrate.” The rate of duty will be 0.37 cents per kilogram.

The applicable subheading for the Sweet Lactose Free Whole Milk Powder, PRO Lactose Free Whole Milk Powder, Sweet Lactose Free Skimmed Milk Powder, if entered under quota, will be 0404.90.3000, HTSUS, 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: Described in additional U.S. note 10 to this chapter and entered pursuant to its provisions.” The rate of duty will be 14.5 percent ad valorem.

The applicable subheading for the above-described Sweet Lactose Free Whole Milk Powder, PRO Lactose Free Whole Milk Powder, Sweet Lactose Free Skimmed Milk Powder, if entered outside the quota, will be 0404.90.5000, HTSUS, 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: Dairy products described in additional U.S. Note 1 to chapter 4: Other.” The rate of duty will be $1.189 per kilogram plus 8.5 percent ad valorem. Also, products classified in subheading 0404.90.5000, HTSUS, will be subject to additional safeguard duties based upon their value, as described in subheadings 9904.04.50-9904.05.01.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current.

This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.

This merchandise may also be subject to regulations or restrictions administered by the U.S. Department of Agriculture, Animal and Plant Health Division (APHIS). You may contact that agency regarding possible applicable regulations at the following location: USDA APHIS, VS, NCIE Products Program 4700 River Road, Unit 40 Riverdale, MD 20737-1231 Tel: (301) 851-3300 Email: [email protected]

This ruling is being issued under the provisions of Part 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 Ekeng Manczuk at [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division