A PRODUCT CONSISTING OF NATURAL MILK CONSTITUENTS, WITH NO ADDED SUGAR OR SWEETENING MATTER, NOT ELSEWHERE SPECIFIED OR INCLUDED, OF A FAT CONTENT BY WEIGHT EXCEEDING 27%. IT IS A SPRAY DRIED POWDER MANUFACTURED FROM MILK.

GENERAL INTERPRETATIVE RULES 1 AND 6; THE TEXT OF CODES 0404, 0404 90 AND 0404 90 29; THE HARMONISED SYSTEM EXPLANATORY NOTES TO HEADING 0404.