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NY 866168
SEP 04 1991

CLA-2-17:S:N:N1:232-866168

CATEGORY: CLASSIFICATION

TARIFF NO.: 1704.90.4090

Mr. Albert M. Kirchmayr
6223 1/2 North Charles Street
Baltimore, MD 21212

RE: The tariff classification of white chocolate, imported in bulk from Germany.

Dear Mr. Kirchmayr:

In your undated letter which was received by this office on August 19, 1991, you requested a tariff classification ruling.

Your query concerns the classification of white chocolate, consisting of 48.85 percent sugar, 31 percent cocoa butter, 15.5 percent milk solids, 4.5 percent butterfat and 0.15 percent lecithin. You state that the product will be imported in bulk from Germany, to be used as a coating in the manufacture of candy. A small sample of the chocolate was included with your request. The sample was opened, examined and disoposed of.

The applicable subheading for the white chocolate 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.

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

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