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NY 814597




September 18, 1995

CLA-2-04:S:N:N2:231 814597

CATEGORY: CLASSIFICATION

TARIFF NO.: 0404.90.7000

Ms. Barbara Hutton
McCarthy Consultant Services, Inc.
1101 Gorham Street, Unit G
Newmarket, Ontario L0Y 7V1
Canada

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 September 6, 1995, you requested a tariff classification ruling on behalf of your client, Ault Foods Ltd., Etobicoke, Ontario.

The product, "Dairylight 402," is a dairy ingredient in powder form that consists of whey protein concentrate, dairy product solids (deproteinated whey), and non-fat dry milk. The principal use is as a fat replacer in the manufacture of instant and prepared sauce formulations, prepared pasta, and soup applications. The ingredients will be lactose (49.0 - 59.0 percent), protein (28.0 - 32.0 percent), ash (6.5 - 9.5 percent), moisture (2.0 - 5.0 percent), and milk fat (1.0 - 4.5 percent). The percentage of non-fat dry milk will be less than 3 percent. The pH will be 6.4 - 7.2 pecent.

The constituent ingredients and the final product are of 100 percent Canadian origin.

The applicable subheading for Dairylight 402 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 9.8 percent ad valorem.

Dairylight 402, 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 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,

Roger J. Silvestri
Director

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