NY 0857014 - The tariff classification of two types of white chocolate from Belgium. - United States International Trade Commision Rulings

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NY 857014
OCT 17 1990

CLA-2-17:S:N:N1:232-857014

CATEGORY: CLASSIFICATION

TARIFF NO.: 1704.90.4020; 1704.90.4090

Mr. Richard Callebaut
One Northbrook Place
5 Revere Drive, Suite 200
Northbrook, IL 60062

RE: The tariff classification of two types of white chocolate from Belgium.

Dear Mr. Callebaut:

In your letter dated July 16, 1990, with additional information provided in a letter dated October 5, 1990, you requested a tariff classification ruling.

Your query concerns the classification of two types of white chocolate which you intend to import from Belgium. Both types consist of a mixture of sugar, whole or skim milk powder and cocoa butter. In one instance, the white chocolate will contain not over 5.5 percent butterfat and over 16 percent milk solids, and will not be capable of being processed or mixed with other ingredients, while in the second instance, the butterfat will be over 5.5 percent, but no more than 45 percent.

The applicable subheading for the white chocolate containing not over 5.5 percent butterfat will be 1704.90.4090, 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...other. The rate of duty will be 17.5 percent ad valorem.

The applicable subheading for the white chocolate containing over 5.5 percent butterfat will be 1704.90.4020, HTS, which provides for sugar confectionery (including white chocolate), not containing cocoa... other...other...articles of milk or cream...provided for in subheading 9904.10.81. The duty rate will be 17.5 percent ad valorem, but the item will also be subject to the quota quantity restrictions of that subheading.

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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