No — heading 1109 explicitly covers wheat gluten 'whether or not dried,' so both wet and dried forms fall under the single subheading 110900. The drying step does not change the classification.

Wheat gluten is a food ingredient subject to FDA oversight. Importers must ensure the product meets food-grade standards and that the foreign facility is registered with FDA. Given past food-safety incidents involving adulterated gluten, FDA may subject shipments to import alerts or automatic detention; working with a licensed customs broker and verifying supplier certifications before shipment is strongly recommended.