NY 0857553 - The tariff classification of white chocolate from Switzerland. - United States International Trade Commision Rulings

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NY 857553
NOV 07 1990

CLA-2-17:S:N:N1:232-857553

CATEGORY: CLASSIFICATION

TARIFF NO.: 1704.90.4010; 1704.90.4090

Ms. Carolyn B. Lamm
White & Case
1747 Pennsylvania Avenue, N.W.
Washington, D.C. 20006-4604

RE: The tariff classification of white chocolate from Switzerland.

Dear Ms. Lamm:

In your letter dated October 23, 1990, on behalf of Lindt & Sprungli (USA) Inc., you requested a tariff classification ruling.

The subject merchandise consists of two types of white chocolate, both of which will be imported in 7 1/2 kilogram blocks. The white mass shell is stated to contain 41.7 percent sugar, 34.1 percent cocoa butter, 17 percent whole milk powder, 3.3 percent whey powder, 3.3 percent skimmed milk powder, 0.5 percent lecithin, and 0.1 percent flavoring. The butterfat content of the product is 4.5 percent. The white mass fill is stated to contain 44.6 percent sugar, 29.5 percent cocoa butter, 18.1 percent whole milk powder, 3.6 percent whey powder, 3.6 percent skimmed milk powder, 0.5 percent lecithin, and 0.1 percent flavoring. The butterfat content is 5.5 percent. After importation, the white mass shell is melted and molded to form the outer shell into which the the white mass fill is inserted. The white mass fill is mixed with 45 percent coconut oil prior to its use as a filling.

The applicable subheading for the white mass shell 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 mass fill will be 1704.90.40 10, 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: provided for in subheading 9904.10.75. The rate of duty will be 17.5 percent ad valorem, and the item will be subject to 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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