us-cbp-cross-rulings-hq-084146•HQ 084146: HRL 083307 affirmed. Modified diary powder.
HQ 084146: HRL 083307 affirmed. Modified diary powder.
us-cbp-cross-rulings-hq-084146HQ 084146: HRL 083307 affirmed. Modified diary powder.Guidance
Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.
HQ 084146
August 3, 1989
CLA-2 CO:R:C:G 084146 JGH
CATEGORY: Classification
TARIFF NO.: 1901.90.4000
Mr. Bernard A. Trugman
Trugman-Nash, Inc.
90 West Street
New York, New York 10006
RE: HRL 083307 affirmed. Modified diary powder.
Dear Mr. Trugman:
Your letter of April 3, 1989, concerns Customs
Headquarters Ruling 083307, dated March 13, 1989, on the
classification on a modified dairy powder, TRU-PRO 224, under
the Harmonized Tariff Schedule of the United States (HTSUS).
TRU-PRO, which is used in the baking industry, is said to
be composed of 32.5 percent whey powder, 30 percent whole milk
solids, 20 percent butter solids, and 17.5 percent sodium
caseinate. The product was classified as a food preparation of
goods of heading 0401 to 0404 in subheading 1901.90.4000,
HTSUS, and subject to the quota restraints of subheading
9904.10.81, HTSUS.
We do not agree that TRU-PRO is not classifiable in
subheading 1901 because the heading does not include mixtures;
nor do we believe that since the product is not described in
any one heading, GRI 3(b) requires that it must be classified
according to its essential character, which you contend is the
sodium caseinate.
The Explanatory Notes to the HTSUS are the official
interpretation of the provisions on the international level.
While the wording in heading 1901 may not include mixtures, it
is clear from the examples provided in the Explanatory Notes
that the preparations mentioned include mixtures. Our
classification is based on TRU-PRO 224 being essentially a milk
based product, since over 62 percent of its components are milk
constituents, and while sodium caseinate and butter solids may
not be found in milk as such, even in their modified form in
the product, TRU-PRO remains a dairy product based on the milk
constituents found in 0401 to 0404.
While an argument may be made for classification of this
product under heading 2106, Other Food Preparations Not
Elsewhere Specified Or Included, since the product is one based
on goods of 0401 to 0404, heading 1901 is the most specific.
It is our view that sodium caseinate is but one of the
ingredients in the mixture and there is no basis for
considering it to the exclusion of the others.
- 2 -
TRU-PRO 224 is properly classified in subheading
1901.90.4000, HTSUS, the heading which most specifically
describes it.
HQ 083307 is affirmed.
Sincerely,
John Durant, Director
Commercial Rulings Division
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