NY 0877302 - The tariff classification of white chocolate from Switzerland. - United States International Trade Commision Rulings

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NY 877302
August 18, 1992

CLA-2-17:S:N:N1:232-877302

CATEGORY: CLASSIFICATION

TARIFF NO.: 1704.90.4090

Mr. Albert A. Lauber
Neuchatel Chocolates
56 South Third Street
Oxford, Pennsylvania 19363

RE: The tariff classification of white chocolate from Switzerland.

Dear Mr. Lauber:

In your letter dated August 12, 1992 you requested a tariff classification ruling.

The subject merchandise is described as a fine white coating. It is stated to contain 42.2 percent sugar, 32.2 percent cocoa butter, 15 percent whole milk powder, 10 percent skim milk powder, 0.3 percent lecithin and 0.1 percent vanillin. The product contains 4.75 percent butterfat. This merchandise will be imported in 7 kilogram blocks.

The applicable subheading for the fine white coating 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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