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NY B82002

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March 6, 1997

CLA-2-17:RR:NC:SP:232 B82002

CATEGORY: CLASSIFICATION

TARIFF NO.: 1704.90.5400; 1704.90.5800

Mr. Gene Kaplan
De Choix Specialty Foods Co.
58-25 52nd Avenue
Woodside, NY 11377

RE: The tariff classification of White Chocolate from Belgium.

Dear Mr. Kaplan:

In your letter dated February 6, 1997, on behalf of Callebaut of Belgium, you requested a tariff classification ruling.

You submitted descriptive literature with your request. The subject merchandise is three varieties of white chocolate. They are all to be imported in 11 pound bars packed 5 per case. The intended market is specialty and gourmet food shops, which will in turn sell to the public. Product AMA-W (WNV)is said to contain 28 percent cocoa butter, 40.8 percent sugar, 30.8 percent full cream milk powder, and traces of lecithin and vanillin, with a resulting butterfat content of 8.3 percent. The second item, product W5, is said to consist of 31.6 percent cocoa butter, 46.6 percent sugar, 17.8 percent full cream milk powder, 3.7 percent whey powder, and traces of lecithin and vanillin, with a resulting butterfat content of 4.8 percent. The third product, W11NV, stated to contain 30.8 percent cocoa butter, 49.4 percent sugar, 15 percent full cream milk powder, 4.4 percent whey powder, and traces of lecithin and vanillin, with a resulting butterfat content of 4 percent.

The applicable subheading for all three varieties of white chocolate, 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 rate of duty 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 dutiable at the rate of 43.7 cents per kilogram plus 11.3 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 9904.04.50 to 9904.04.89, HTS.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling, or the control number indicated above, should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Maria at 212-466-5730.

Sincerely,

Gwenn Klein Kirschner

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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.: 9904.04.50 - Dairy prod. in 0402.29.50 & .99.90, 0403.10.50 & .90.95, 1901.10.40 & .85, & 2202.90.28, entered value safe. period, under $0.65/kg
• Tariff No.: 9904.04.89 - Dairy prod. in Ch. 4 addl US note 1, in 1704.90.58 entered in quantity safeguard period