NY 0850550 - The tariff classification of white chocolate from Canada. - United States International Trade Commision Rulings

United States International Trade Commision Rulings And Harmonized Tariff Schedule

faqs.org Rulings By Number Rulings By Category Tariff Numbers

faqs.org > Rulings and Tariffs Home > Rulings By Number > 1991 NY Rulings > NY 0850445 - NY 0850611 > NY 0850550

NY 850550
APR 05 1990

CLA-2-17:S:N:N1:232-850550

CATEGORY: CLASSIFICATION

TARIFF NO.: 1704.90.4000

MR. G. Brunell
A. N. Deringer, Inc.
30 West Service Road
Champlain, NY 12919-9703

RE: The tariff classification of white chocolate from Canada.

Dear Mr. Brunell:

In your letter dated March 14, 1990, on behalf of Agora Commodities Ltd., you requested a tariff classification ruling.

Samples were included with your request. The subject merchandise includes five different formulas of white chocolate identified as 3125, 3130, 3132, 4037, and 40037. All of the white chocolate includes either skim or whole milk, sugar, and cocoa butter, soya lecithin, and natural vanilla flavor. All of the products, except for 4037, also contain butter oil. The white chocolate will be imported in either five kilo or twenty- five kilo blocks, and will be used to make candy or as an ingredient in baking.

The applicable subheading for the white chocolate products will be 1704.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for sugar confectionery (including white chocolate), not containing cocoa...other...other: articles of milk or cream. The duty rate will be 17.5 percent ad valorem.

Articles classifiable under subheading 1704.90.4000 are subject to the absolute quota restrictions provided for in subheading 9904.10.60.

Goods classifiable under subheading 1704.90.4000, HTS, which have originated in the territory of Canada, will be entitled to a 14 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Sincerely,

Jean F. Maguire
Area Director

Previous Ruling Next Ruling