HQ 0084720 - Tariff Classification of white chocolate, officially called confectioner's coating. - United States International Trade Commision Rulings

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HQ 084720

August 25, 1989

CLA-2 CO:R:C:G 084720 SS

CATEGORY: CLASSIFICATION

TARIFF NO.: 1704.90.4000, 9904.10.60

Ms. Cynthia A. Diedrich
John Sexton & Co.
1050 Warrenville Rd.
Lisle, Illinois 60532-5201

RE: Tariff Classification of white chocolate, officially called confectioner's coating.

Dear Ms. Diedrich:

This is in response to your letter dated May 17, 1989, addressed to our New York office, requesting a tariff classification for a product described as white chocolate under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The merchandise under consideration is described as white chocolate, and is officially called confectioner's coating. It is imported in blocks of 5 kilograms (11 lbs), and is used in the confectionery industry for different purposes. The composition is stated to be as follows:

INGREDIENTS Percent

Cocoa Butter 30.59
Sugar 54.06
Full Cream Milk Powder 14.92
Lecithin 0.42
Natural Vanilla 0.01

ISSUE:

What is the proper tariff classification for white chocolate, officially called confectioner's coating?

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.

Subheading 1704.90.4000, HTSUS, provides for sugar confectionery other than confections or sweetmeats ready for consumption, articles of milk or cream.

The subject merchandise is described as white chocolate, and officially known as confectioner's coating. It is imported in 5 kilogram blocks and is used by the confectionery industry for different purposes. It contains 14.92 percent full cream milk powder. Based on this composition, the subject merchandise is specifically described under subheading 1704.90.4000, HTSUS.

HOLDING:

In view if the foregoing, the subject merchandise, white chocolate officially called confectioner's coating, is properly classifiable under subheading 1704.90.4000, HTSUS, subject to quota restrictions of subheading 9904.10.60.

Sincerely,

John Durant, Director

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