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 > 1998 NY Rulings > NY 888093 - NY 888257 > NY 888217

Previous Ruling Next Ruling
NY 888217

---

July 23, 1993

CLA-2-17:S:N:N7:232-888217

CATEGORY: CLASSIFICATION

TARIFF NO.: 1704.90.4090

Ms. Millane Spector
Van Rex Gourmet Foods, Inc
5850 Washington Boulevard
Culver City, California 90232-2694

RE: The tariff classification of white chocolate from France.

Dear Ms. Millane:

In your letter dated July 12, 1993 you requested a tariff classification ruling.

A sample was included with your request. The subject merchandise is a one kilogram bar of wrapped white chocolate, which is labelled "Valrhona Ivoire". The product is stated to contain 35.10 percent cocoa butter, 43.00 percent sugar, 21.30 percent milk and 0.60 percent miscellaneous ingredients. The butterfat content of the milk is stated to be 25.80 percent, therefore, the total butterfat content of the white chocolate is 5.495 percent. The product will be used as a confectionery or shaved and used as a cake decoration etc.

The applicable subheading for the "Valrhona Ivoire" 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

Previous Ruling Next Ruling