NCS/ARS/CL/10366

You have applied for the tariff classification of Spray-Dried Cheese Powder (Corn Curls Food Flavour), imported in 25kg bags.

PRODUCT ANALYSIS

According to the submitted product documentation, the product is a spray-dried cheese powder. Spray-dried products are powders formed by rapidly drying liquids or slurries using hot gas, turning them into uniform, fine particles. The product is orange to red in colour.

According to the submitted Material Safety Data Sheet (MSDS), the product contains the following ingredients: whey (50 -55%), Maltodextrin (20 -25%), Vegetable Oil (12 -16%), Salt (4 -7%), Cheese (1 -3%), Sugar (1 – 3%), Di-sodium phosphate (<1%), colouring agent (E110, E102, E150d) <1% and Anti-caking Agent (E551) (0.5%).

FUNCTIONAL ANALYSIS OF INGREDIENTS

Dairy Base (Whey and Cheese)
The product consists primarily of whey powder (50–55%), a by-product of cheese manufacturing, together with a small proportion of cheese solids (1–3%). This dairy base contributes the characteristic cheese flavour and provides a structure rich in lactose and milk proteins.

Carrier and Bulking Agent (Maltodextrin)
Maltodextrin (20–25%) functions as a carrier and bulking agent, supporting the spray-drying process, improving powder stability, and helping to maintain a free-flowing texture.

Fat Component (Vegetable Oil)
Vegetable oil (12–16%), typically derived from sources such as palm or sunflower oil, enhances mouthfeel, flavour delivery, and overall richness of the finished product.

Seasoning and Emulsification
Salt (4–7%) contributes to flavour enhancement, while disodium phosphate (<1%) functions as an emulsifying salt, improving the dispersion of fat and moisture and maintaining product stability during use.

Colouring Agents
The product contains the colour additives Sunset Yellow FCF (E110), Tartrazine (E102), and Caramel Colour (E150d), which impart the characteristic orange-yellow appearance associated with cheese-flavoured snack seasonings.

Anti-caking Agent
Silicon dioxide (E551) is included at levels below 0.5% to prevent agglomeration and ensure the powder remains free-flowing during storage and handling.

PRODUCT CHARACTERISTICS AND USE

Based on its composition and physical characteristics, the product is a formulated cheese-flavoured seasoning powder designed for use in the food industry, particularly in the manufacture and flavouring of corn curls and other snack products. The product consists predominantly of dairy-derived ingredients combined with carriers, vegetable oil, seasonings, colourings, and processing aids to provide flavour, colour, texture, and storage stability.

TARIFF CLASSIFICATION 

The product under consideration contains whey, cheese, vegetable oil, salt, colourings, and disodium phosphate (an emulsifying salt), ingredients commonly used in the manufacture of processed cheese products.

However, Note 4 to Chapter 4 of the Harmonized System provides that products obtained by the concentration of whey, with the addition of milk or milk fat, are to be classified as cheese only if they possess all of the following characteristics:

1. A milk fat content, by weight of the dry matter, of 5% or more;
2. A dry matter content, by weight, of not less than 70% and not more than 85%; and
3. They are moulded or capable of being moulded.

According to the submitted Certificate of Analysis, the product has a moisture content of approximately 1.62%, corresponding to a dry matter content of approximately 98.38%. This exceeds the maximum dry matter threshold of 85% prescribed under Note 4 to Chapter 4. Consequently, the product does not satisfy the conditions required for classification as cheese under Heading 04.06.

Furthermore, Note 5(c) to Chapter 4 provides that Chapter 4 does not cover “products obtained from milk by replacing one or more of its natural constituents with another substance. Specifically, the Note states that products obtained from milk by replacing natural milk fats (e.g., butyric fats) with other fats (e.g., oleic fats)” is excluded from Chapter 4 and is classifiable under Heading 19.01 or 21.06, as appropriate.

In the present case, the product contains vegetable oil, which has been incorporated as a substitute for milk fat. The replacement of a natural milk constituent with vegetable oil brings the product squarely within the scope of Note 5(c) to Chapter 4, thereby excluding it from classification within Chapter 4. Accordingly, notwithstanding the presence of whey and cheese, the product cannot be classified under Heading 04.06.

The product is therefore more appropriately classified under Heading 19.01, which covers:

“Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis; food preparations of goods of Headings 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included.”

By application of the provisions of Notes 4 and 5(c) to Chapter 4, the product is properly classified under Tariff Subheading 1901.90.20.00 - ‘Preparations of milk containing vegetable fats and oils, powdered or granular, in packings exceeding 12.5 kg but not exceeding 25 kg’ attracting a duty rate of 5% and 7.5% VAT in accordance with the ECOWAS Common External Tariff (CET) 2022–2027.

LEGAL JUSTIFICATION

• Note 4(b) and 5(c) to chapter 4,
• GIR 1 & 6