NY 886092 - The tariff classification of five white chocolate and yogurt cream products from Switzerland. - United States International Trade Commision Rulings

United States International Trade Commision Rulings And Harmonized Tariff Schedule

faqs.org Rulings By Number Rulings By Category Tariff Numbers

faqs.org > Rulings and Tariffs Home > Rulings By Number > 1994 NY Rulings > NY 885891 - NY 886103 > NY 886092

Previous Ruling Next Ruling
NY 886092

May 26, 1993

CLA-2-17:S:N:N7:232-886092

CATEGORY: CLASSIFICATION

TARIFF NO.: 1704.90.4090; 1901.90.3030

Mr. Beat Herrmann
Max Felchlin Inc.
Main Street 63
Schwyz, Switzerland CH-6430

RE: The tariff classification of five white chocolate and yogurt cream products from Switzerland.

Dear Mr. Herrmann:

In your letter dated May 13, 1993 you requested a tariff classification ruling.

Your query concerns the classification of various white chocolate and yogurt cream products from Switzerland, as follows:

1. FE85E Yogo Couverture - consists of 49 percent sugar, 31 percent cocoa butter, 14 percent skimmed milk yogurt powder, 6 percent powdered cream and a small amount of lecithin. It will be imported in slabs weighing 1.25 kilograms each, and will be used to coat chocolate and chocolate specialties, to mold fancy items and for ganaches and chocolate desserts.

2. FE81E Yogo Ultra - consists of 46 percent sugar, 37 percent veg- etable fat, 17 percent skimmed milk yogurt powder and small amounts of lecithin and vanillin. It will be imported in slabs weighing 4.75 kilograms each, and will be used to coat confectioneries such as cakes and cookies, and for desserts and decorations.

3. FE70E Yogo Cream - consists of 46 percent vegetable fat, 18 percent skimmed milk yogurt powder, 17 percent sugar, 11 percent cocoa butter, 7 percent milk solids, 1 percent emulsifiers and a small amount of vanillin. It will be imported in pails weighing 6 kilograms each, and will be used as a filling cream for cakes, chocolates and pastries.

4. HD33E Yogo Mini-Ballini 21 mm0 - consists of 49 percent sugar, 31 percent cocoa butter, 14 percent skimmed milk yogurt powder, 6 percent powdered cream and a small amount of lecithin. The product will be imported in cartons containing 693 pieces, each a white chocolate hollow form for the efficient preparation of small Mini-truffles.

5. CS30E Decorta White - consists of 52 percent sugar, 25 percent cocoa butter, 18 percent milk solids constituents, 4 percent sorbitol and small amounts of lecithin and vanillin. It will be imported in plastic bags weighing 3 kilograms each, and is in the form of white chocolate shavings used to decorate cakes and pastries.

Samples of all five products were forwarded with your request. The samples were opened, examined and disposed of.

The applicable subheading for the CS30E Decorta White 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 duty rate will be 17.5 percent ad valorem.

The applicable subheading for the FE81E Yogo Ultra and the FE70E Yogo Cream will be 1901.90.3030, HTS, which provides for food preparations of goods of headings 0401 to 0404, not containing cocoa powder or containing cocoa powder in a proportion by weight of less than 10 percent, not elsewhere specified or included...other...articles of milk or cream not specially provided for...other...provided for in subheading 9904.10.60. The duty rate will be 17.5 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on FE85E Yogo Couverture and HD33E Yogo Mini-Ballini 21 mm0. Your request for a classification ruling should include the percentage of butterfat in each of these products.

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

Previous Ruling Next Ruling