The tariff classification of two whey products from The Netherlands

NY 806302 February 17, 1995 CLA-2-04:S:N:N7:231 806302 CATEGORY: Classification TARIFF NO.: 0404.10.0500; 0404.10.1100; 0404.10.1500 Mr. Jan Willem Meisen Borculo Whey Products Needseweg 23 7271 AB BORCULO The Netherlands RE: The tariff classification of two whey products from The Netherlands Dear Mr. Meisen: In your letter dated January 25, 1995 you requested a tariff classification ruling. The products in question are described as follows: 1) "Borcilac 20", a fat filled whey powder derived from high protein whey, first quality fats and formic acid. It's physical/chemical properties on an average are said to be 19.8% protein (KjN * 6.38), 16.9% ash, 20% fat, 36.6% carbohydrates (of which lactose is 31.5%), 3.5% total water, 3.8%-4.1% ph (10%), disc B or better scorched particles, 3% formic acid and nitrate. 2) "EW FEED", a high quality rennet whey produced by concentrating, crystallizing and separating of lactose, followed by spray drying of the mother liquor. It's physical/chemical properties on an average are said to be 27% protein (KjN * 6.38), 17.5% ash, 2% fat, 50% carbohydrates (of which lactose is 43%), 3.5% total water, 6.0%-6.5% ph (10%), (ADPI) disc B or better scorched particles (ADPI) and nitrate. The applicable subheading for the "Borcilac 20", if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 0404.10.1100, Harmonized Tariff Schedule of the United States (HTS), which provides for whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter: modified whey: other ...described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 13 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the product will be classified in subheading 0404.10.1500, HTS, and dutiable at $1.187 per kilogram plus 9.8 percent ad valorem. In addition, products classified in subheading 0404.10.1500, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.50 to 9904.05.01, HTS. The applicable subheading for the "EW FEED" will be 0404.10.0500, Harmonized Tariff Schedule of the United States (HTS), which provides for 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 9.8 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