HQ 0083867 - Tariff Classification of white chocolate cups. - United States International Trade Commision Rulings

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HQ 083867

June 16, 1989

CLA-2 CO:R:C:G 083867 SS

CATEGORY: CLASSIFICATION

Tariff No. : 1704.90.4000

Mr. Charles Landrey
Andre Prost, Inc.
Box AX
Old Saybrook, CT 06475

RE: Tariff Classification of white chocolate cups.

Dear Mr. Landrey:

This is in response to your letter dated February 16, 1989, addressed to our New York office, requesting a tariff classification ruling for a product described as white chocolate cups, under the Harmonized Tariff Schedule of the United States, (HTSUS).

FACTS:

The merchandise under consideration is described as white chocolate cups, which will be imported in bulk packs for restaurant use. The cups will be filled with a variety of fillings and served as desserts. The composition of the subject merchandise is stated to be as follows:

INGREDIENTS PERCENT

Cocoa Butter 24
Sugar 42.6
Nonfat Dry Milk Powder 7
Whole Milk Powder 21.8
Whey Powder 4
Total Butterfat Content 5.2
Vanillin 0.6

ISSUE:

What is the proper tariff classification for white chocolate cups imported in bulk for restaurant use as dessert filled cups?

LAW AND ANALYSIS:

Classification under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification is determined first in accordance with the terms of the headings and any relative Section or Chapter notes.

Heading 1704, HTSUS, provides for sugar confectionery (including white chocolate), not containing cocoa. Subheading 1704.90.4000, HTSUS, provides for sugar confectionery other than confections or sweetmeats ready for consumption, articles of milk or cream.

Based on the composition, the white chocolate cups under consideration is an article of milk within the meaning of subheading 1704.90.4000, HTSUS. Accordingly, the subject merchandise is properly classifiable under this subheading

HOLDING:

In view if the foregoing, the subject merchandise, white chocolate cups, is properly classifiable under subheading 1704.90.4000, HTSUS, subject to quota restrictions of subheading 9904.10.60, HTSUS.

Sincerely,

John Durant, Director

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