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Common Customs Tariff - Tariff headings - Product containing 76.6% protein, 5% lactose and 2.1% fat, without detectable sugar, obtained by ultrafiltration - Classification under subheading 0404 90 33 of the Combined Nomenclature

Summary

The Common Customs Tariff must be interpreted as meaning that a product described as "75% whey protein concentrate", consisting as to 76.6% of protein, 5% of lactose and 2.1% of milk fat, without detectable sugar, obtained by the ultrafiltration of whey, must be classified under subheading 0404 90 33 of the Common Customs Tariff as "products consisting of natural milk constituents ..." in the version of that subheading in the annex to Commission Regulation No 3174/88 of 21 September 1988 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff. Such a product, which no longer displays the essential characteristics of whey, cannot be classified under subheading 0404 10 as "whey, whether or not concentrated ... not containing added sugar or other sweetening matter".