The tariff classification of water soluble natural milk calcium from Japan

NY 887083 July 2, 1993 CLA-2-21:S:N:N7:228 CATEGORY: Classification TARIFF NO.: 2106.90.6599 Mr. John H. Ernster Excelpro, Inc. 3760 East 26th Street Los Angeles, CA 90023 RE: The tariff classification of water soluble natural milk calcium from Japan Dear Mr. Ernster: In your letter dated June 7, 1993, you requested a tariff classification ruling. A sample, analysis, and manufacturing flow chart were submitted with your letter. The sample was examined and disposed of. Water Soluble Natural Milk Calcium (WSC) is a white powder prepared from whole milk, used for calcium enrichment of a variety of foods and beverages. The initial stages of the manufacturing process involve separation of cream from the milk, coagulation of skim milk cheese, and an ion exchange. The remaining material is concentrated, acidified (with lactic acid), the calcium dissolved and clarified, standardized with the addition of lactic acid and dextrin, pasteurized, and spray dried. WSC will be imported in 50-pound or 25-kilogram bags with plastic liners. The applicable subheading for the water soluble natural milk calcium will be 2106.90.6599, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...other...other. The rate of duty will be 10 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