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NY D81671




September 18, 1998

CLA-2-04:RR:NC:2:231 D81671

CATEGORY: CLASSIFICATION

TARIFF NO.: 0404.10.0500

Ms. Sarah McArdle
Dairygold Food Products
Cahir Hill
Mitchelstown, Country Cork
Ireland

RE: The tariff classification of whey protein concentrate from Ireland.

Dear Ms. McArdle:

In your letter, dated August 18, 1998, you have requested a tariff classification ruling.

The merchandise, whey protein concentrate, is described thus:

1. "Functional WPC 30 (Double Strength)" is whey protein concentrate that is manufactured from fresh whey by extracting the lactose. The product is a free flowing, homogenous powder, and it has an off white/creamy color. It contains, by weight, 57.4 percent lactose, 31.1 percent protein, 5.2 percent ash, 4.5 percent moisture, and 1.8 percent fat. The pH is 6.4-7.0. It is packed in 25 kilogram, multi-ply, paper sacks with food grade polyethylene liner. During the manufacturing process the whey source (casein/cheese whey) undergoes ion exchange, evaporation, crystallization, decanting (lactose separation), and drying. It is used as an ingredient in yogurt, comminuted meat, sauces, and other food products.

2. "Functional WPC 30 (Triple Strength)." The product description, appearance, color, chemical analysis, packaging, manufacturing process, and end uses are the same as those listed above for "Functional WPC 30 (Double Strength)," except that the lactose content, by weight, is 40.3 percent.

3. "Hi-Gel 45" is a free flowing, homogenous powder, and it has an off white/creamy color. It contains, by weight, 45.5 percent protein, 40.3 percent lactose, 6.7 percent ash, 4.0 percent moisture, and 3.5 percent fat. The pH is 6.4-7.0. It is packed in 25 kilogram, multi-ply, paper sacks with food grade polyethylene liner. During the manufacturing process the whey source (casein/cheese whey) undergoes ultrafiltration, evaporation, drying, and packaging.

The applicable subheading for "Functional WPC 30 (Double Strength)," "Functional WPC 30 (Triple Strength)," and "Hi-Gel 45" will be 0404.10.0500, Harmonized Tariff Schedule of the United States (HTS), which provides 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, 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 percent ad valorem.

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.

Sincerely,

Robert B. Swierupski
Director

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