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NY 805957

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January 25, 1995

CLA-2-17:S:N:N7:232 805957

CATEGORY: CLASSIFICATION

TARIFF NO.: 1704.90.5400; 1704.90.5800; 1806.90.0500; 1806.90.0800

Ms. Danielle van Bedaf
Luijckx B.V. Chocolade
De Ambachten 4
4881 XZ Zundert-Holland
Postbus 100-4880 AC

RE: The tariff classification of milk and white chocolate items from Belgium.

Dear Ms. van Bedaf:

In your letter dated November 17, 1994, with additional information supplied in a letter dated January 11, 1995, you requested a tariff classification ruling.

Your query concerns the classification of empty truffle shells, cups, blossoms, shavings and curls made from both milk and white chocolate. These products are all produced in Belgium and exported from Holland.

The cups consist of the following, all available in both milk and white chocolate: Victorias, bear-claws, petit fours (round and assorted), creamcups, turbans, square cups, scallop shells, afterdinnercups, minicups, pineapplecups, crenated cups, cupolas, low round cups, soufflecups, dessertcups and mignons (mini and round). In the case of the milk chocolate cups, the ingredients consist of 52.7 percent sugar, 6.7 percent cocoamass, 22.5 percent cocoabutter, 15.7 percent full milkpowder, 2 percent whey powder and 4.2 percent butterfat. For the white chocolate cups the breakdown is 47.9 percent sugar, 27.4 percent cocoabutter, 24.3 percent full milkpowder and 6.5 percent butterfat. The milk chocolate blossoms, shavings and curls contain 52.2 percent sugar, 15.5 percent cocoamass, 14.7 percent cocoa butter, 13.5 percent full milk powder, 3.7 percent lean milk powder and 3.65 percent butterfat. The white chocolate blossoms, shavings and curls consist of 50.4 percent sugar, 25.5 percent full milkpowder, 23.6 percent cocoabutter and 6.84 percent butterfat.

The applicable subheading for the white chocolate products, with the exception of the empty truffle shells, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1704.90.5400, Harmonized Tariff Schedule of the United States (HTS), which provides for sugar confectionery (including white chocolate), not containing cocoa...other...other...other: dairy products described in additional U.S. note 1 to chapter 4...described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The duty rate will be 12.2 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the product will be classified in subheading 1704.90.5800, HTS, and will be dutiable at the rate of 46.2 cents per kilogram plus 11.9 percent ad valorem. In addition, products classified in subheading 1704.90.5800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.59 to 9904.04.66, HTS.

The applicable subheading for the milk chocolate products, with the exception of the empty truffle shells, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1806.90.0500, HTS, which provides for chocolate and other food preparations containing cocoa...other...other: dairy products described in additional U.S. note 1 to chapter 4...described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The duty rate will be 6.4 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, and the product contains less than 21 percent by weight of milk solids, the product will be classified in subheading 1806.90.0800, HTS, and will be dutiable at the rate of 42.7 cents per kilogram plus 6.8 percent ad valorem. In addition, products classified in subheading 1806.90.0800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.59 to 9904.04.66, HTS.

Your inquiry does not provide enough information for us to give a classification ruling on the empty truffle shells. The ingredients breakdown for the truffle shells shown on your fax #4790 differs from the breakdown shown on your fax #4463.

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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See also:

• Tariff No.: 1704.90.54 - Sugar confectionery nesoi, w/o cocoa, dairy products subject to add. US note 1 to chap. 4: subject to add US note 10 to chapter 4
• Tariff No.: 1704.90.58 - Sugar confectionery nesoi, w/o cocoa, dairy products subject to add. US note 1 to chap. 4: not subject to add US note 10 to chapter 4
• Tariff No.: 1806.90.05 - Cocoa preps, (dairy prod. descr. in add US note 1 to Ch.4), not in blocks, slabs or bars, subj. to add. US note 10 to Ch 4, not GN15
• Tariff No.: 1806.90.08 - Cocoa preps, (dairy prod. descr. in add US note 1 to Ch.4), less than 21% milk solids, not in blocks, slabs or bars, not GN15
• Tariff No.: 9904.04.59 - Dairy prod. in 0404.10.15, 1517.90.60, 1704.90.58, 1806.20.82, 1806.20.83, 1806.32.70, etc, entered value safe period, under $0.30/kg
• Tariff No.: 9904.04.66 - Dairy prod. in 0404.10.15, 1517.90.60, 1704.90.58, 1806.20.82, 1806.20.83, 1806.32.70, etc, entered value safe period, $1.50/kg or more