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NY B80339



January 7, 1997

CLA-2-19:RR:NC:2:228 B80339

CATEGORY: CLASSIFICATION

TARIFF NO.: 1901.90.4200, 1901.90.4300

Ms. Barbara Hutton
McCarthy Consultant Services Inc.
1151 Gorham Street, Unit #8
Newmarket, Ontario, Canada L3Y 7V1

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of Protelac 230 from Canada; Article 509

Dear Ms. Hutton:

In your letter dated December 5, 1996, on behalf of Ault Foods Ltd., Etobicoke, Ontario, Canada, you requested a ruling on the status of Protelac 230 from Canada under the NAFTA.

Technical literature was submitted with your letter. "Protelac 230", in powder form, is composed of between 35 to 45 percent lactose, between 33 and 43 percent nonfat dry milk, between 10 and 20 percent canola oil, between 2 and 8 percent sodium caseinate, and less than 2 percent each of sodium phosphate and flavor. It is to be used as an ingredient in the manufacture of instant, hot beverage mixes, to give a milky flavor and a creamy texture, or in vending machine applications, as a foaming agent. Protelac 230 is manufactured in Canada from ingredients that are products of Canada. The exception is the sodium caseinate which is a product of New Zealand.

The applicable subheading for the Protelac 230, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1901.90.4200, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of goods of headings 0401 to 0404, not containing cocoa powder...not elsewhere specified or included... other...dairy products described in additional U.S. note 1 to chapter 4...dairy preparations containing over 10 percent by weight of milk solids...described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The general rate of duty will be 16 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 1901.90.4300, HTS, and dutiable at the rate of $1.126 per kilogram plus 14.8 percent ad valorem.

The non-originating material used to make the Protelac 230 has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/19. When classified in subheading 1901.90.4200, HTS, the product will be entitled to a 1 percent ad valorem rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.

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 Stanley Hopard at 212-466-5760.

Sincerely,

Gwenn Klein Kirschner
Chief, Special Products

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