0404.10 - Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter:

This HTS category, 0404.10, specifically covers whey and modified whey. Whey is the liquid byproduct of cheese production. Modified whey encompasses whey that has undergone processing to alter its physical or chemical properties, such as by ultrafiltration or hydrolysis. This classification applies regardless of whether the whey or modified whey is concentrated, or if it contains added sugar or other sweetening matter. These products are typically used as ingredients in a wide range of food products, including infant formula, baked goods, and nutritional supplements.

It is important to distinguish this category from its sibling, 0404.90, which covers "Other" products consisting of natural milk constituents not elsewhere specified or included. While 0404.10 focuses exclusively on whey and its modifications, 0404.90 is a residual category for other milk-derived products that do not fit into more specific headings. Therefore, if a product is clearly identifiable as whey or modified whey, even with added sugar, it should be classified under 0404.10.

Within category 0404.10, there are further subdivisions to differentiate between modified whey and other types of whey. The subcategory "Modified whey" would apply to products that have undergone significant physical or chemical alterations beyond simple concentration or the addition of sweeteners, to impart specific functionalities. The subcategory "Other" would encompass standard whey, whether liquid, concentrated, or sweetened, that has not undergone these specific modifications.