&&"Crino Deproteinized Whey" is an anhydrous whey powder made from sweet whey milk, a by-product of cheese-making. Deproteinized whey powder is produced by removing a portion of the protein from sweet dairy whey through diafiltration processing to produce a finished dried product.&&&&This product is composed of 100% deproteinized whey. The chemical composition includes: ash, fat, lactose, moisture, and protein; with a lactose content of 80% to 86% and protein content of 3% to 5%.&&&&Eden Manufacturing Co. Ltd. anticipates using "Crino Deproteinized Whey" in the production of Hot Chocolate Mixture and Rice Side Dishes.

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System and the Canadian Rules set out in the schedule. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Compendium of Classification Opinions and Explanatory Notes to the Harmonized Commodity Description and Coding System (HS).&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&In your application for an advance ruling, you suggested tariff classification number 0401.10.10.00. This tariff classification number is incorrect.&&&&Heading 04.01 covers: "Milk and cream, not concentrated nor containing added sugar or other sweetening matter." Note 1 to Section I of the Harmonized System explains that the expression "milk" means full cream milk or partially or completely skimmed milk." The subject goods do not meet the definition of "milk".&&&&Heading 04.04 provides for "Whey, whether or not concentrated." Explanatory Notes to this heading, explain that the heading covers modified whey (as defined in Subheading Note 1 to this Chapter) such as a concentrated powder.&&&&Subheading Note 1 to Chapter 4 indicates that "modified whey" covers whey from which part of the proteins have been removed.&&&&The subject goods therefore meet the terms of heading 04.04 as whey, by GIR 1. As the goods are made of natural whey constituents from which part of the protein has been removed they correspond to the definition of modified whey as described in the Subheading note 1 to Chapter 4, and meet the terms of subheading 0404.10 as modified whey by GIR 6.&&&&The subject goods are not whey protein concentrate or powdered whey, and are therefore classified under tariff item 0404.10.90 Other, and in statistical suffix 0404.10.90.20 as modified whey by Canadian Rule 1.