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NY B88257

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August 14, 1997

CLA-2-17:RR:NC:SP:232 B88257

CATEGORY: CLASSIFICATION

TARIFF NO.: 1704.90.5400; 1704.90.5800

Mr. Michael Rochlitz
Swissbar (USA) Inc.
101 Federal Street, 19th floor
Boston, MA 02110-1817

RE: The tariff classification of White Chocolate Couverture from Switzerland.

Dear Mr. Rochlitz:

In your letter dated July 16, 1997, you requested a tariff classification ruling.

You submitted descriptive literature with your request, and followed up with more information in a fax dated August 6, 1997. The subject merchandise is white chocolate couverture to be used as an ingredient in the manufacture of confections. It will be imported in 1 kilogram and 5 kilogram slabs. It is said to contain sugar, cocoa butter, and milk (fat and solids).

The applicable subheading for the white chocolate couverture, 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 kilo 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