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.

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...

Source: advance_ruling (8000008801)

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 See the explanatory note to heading 0402 , first paragraph.

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Other The explanatory note to heading 0402 applies,mutatis mutandis. These subheadings include concentrated milk proteins obtained by partially removing the lactose and mineral salts from skimmed milk and in which the protein content amounts to 85 % or less by weight of the dry matter. The protein content is calculated by multiplying the nitrogen content by a conversion factor of 6,38. When...

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

[25]The relevant explanatory notes for heading 04.04 state the following: This heading covers whey (i.e., the natural constituents of milk which remain after the fat and casein have been removed) and modified whey (see Subheading Note 1 to this Chapter). These products may be in liquid, paste or solid (including frozen) form and may be concentrated (e.g., in powder) or preserved. This...

Source: citt_decision (AP-2022-001)

30. The CBSA contended that, since the product in issue was expressly covered by heading No. 04.04, as a "natural milk constituent . . . not elsewhere specified or included," Rule 1 of theGeneral Rulesrequired the Tribunal to classify it in that heading. All three expert witnesses confirmed that the product in issue had the same constituents as natural milk. The product contains no non-milk...

Source: citt_decision (AP-2003-040)

32. The Dairy Farmers of Canada, added that theGeneral Rulescited by Advidia do not apply, because the product in issue is not a mixture any more than natural milk-which is undisputedly covered by Chapter 4-is a mixture. Both are simply substances comprised of different natural components. Also, PROMILK 872 B cannot be classified in heading No. 35.04 because it is a "double" basket clause,...

Source: citt_decision (AP-2003-040)

35. In appeals under section 67 of theActconcerning tariff classification, the Tribunal hears the matter and determines the proper classification of the goods under appeal in accordance with sections 10 and 11 of theCustoms Tariff. Subsection 10(1) reads as follows: 10. (1) Subject to subsection (2), the classification of imported goods under a tariff item shall, unless otherwise provided, be...

Source: citt_decision (AP-2003-040)

38. The CBSA and the Dairy Farmers of Canada argued that the classification issue in this case can be resolved by resorting to Rule 1 of theGeneral Rulesalone, since the product in issue is indisputably composed of nothing but natural milk constituents within the meaning of heading No. 04.04. This heading covers "products consisting of natural milk constituents . . . not elsewhere specified or...

Source: citt_decision (AP-2003-040)

43. The remainder of these reasons will consider the headings suggested by Advidia and whether they include the product in issue and more specifically describe it than does heading No. 04.04. As mentioned above, Advidia argued that the product in issue could be classified in either heading No. 35.01, as a "casein", or heading No. 35.04, in the category, "other protein substances . . . not...

Source: citt_decision (AP-2003-040)

51. Both the CBSA and the Dairy Farmers of Canada, argued that the product in issue could not be covered by heading No. 35.04 by the phrase "otherprotein substances", since, as a natural milk ingredient, it was already covered by heading No. 04.04. In fact, the Dairy Farmers of Canada contended that heading No. 35.04 was a "heading of last resort".63The Tribunal rejects this argument. 52....

Source: citt_decision (AP-2003-040)