NY 0854546 - The tariff classification of truffles from Switzerland. - United States International Trade Commision Rulings

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NY 854546
JUL 23 1990

CLA-2-18:S:N:N1:232-854546

CATEGORY: CLASSIFICATION

TARIFF NO.: 1704.90.2005; 1806.90.0078

Mr. Todd Masters
Albert Uster Imports, Inc.
9211 Gaither Road
Gaithersburg, MD 20877

RE: The tariff classification of truffles from Switzerland.

Dear Mr. Masters:

In your letter dated July 13, 1990 you requested a tariff classification ruling.

Samples were included with your request. The subject merchandise consists of the following types of round bite size confections described as truffles: Ivory (Item no. 1901), Milk Chocolate (Item no. 1902), Vanilla (Item no. 1903), Rum Jamaica (Item no. 1932), and Champagne (Item no. 1933). The main ingredients in the Ivory are sugar, cocoa butter, whole milk powder, fresh cream, and Kirsch. Milk Chocolate, Vanilla, Rum Jamaica, and the Champagne all contain various amounts of the following ingredients: sugar, cocoa paste, cocoa butter, and dairy components in the form of fresh cream, whole milk powder, and skim milk powder. In addition, the Rum Jamaica contains 7.28 percent rum, and the Champagne contains 9.56 percent alcohol. All of these products will be sold at retail as confectionery.

The applicable subheading for the Ivory truffles will be 1704.90.2005, Harmonized Tariff Schedule of the United States (HTS), which provides for sugar confectionery (including white chocolate), not containing cocoa...other: confections or sweetmeats ready for consumption...other: put up for retail sale. The rate of duty will be 7 percent ad valorem.

The applicable subheading for the Milk Chocolate, Vanilla, Rum Jamaica, and the Champagne truffles will be 1806.90.0078, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparation containing cocoa...other...other...other. The rate of duty will be 7 percent ad valorem.

Additional requirements may be imposed on this product by the Food and Drug Administration. You may contact the FDA at:

Food and Drug Administration
Division of Regulatory Guidance
200 C Street, S.W.
Washington, D.C. 20204

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

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