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NY E85771

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August 19, 1999

CLA-2-17:RR:NC:SP:232 E85771

CATEGORY: CLASSIFICATION

TARIFF NO.: 1704.90.5400; 1704.90.5800

Mr. Claude Schellenberger
Max Felchlin, Inc.
Bahnhofstrasse 63
CH-6431 Schwyz, Switzerland

RE: The tariff classification of White Chocolate Couverture from Switzerland

Dear Mr. Schellenberger:

In your letter dated August 5, 1999, you requested a tariff classification ruling.

You sent descriptive literature and samples of two types of white chocolate couverture. The products in question are said to be ready to use without further processing when imported. They will be used to coat confectioneries and pralines, and for ganaches and creams. Product CS84E Edelweiss Rondo surfine, white couverture extra fine in coins, is shaped into round wafers and packed in 2 kilogram bags. One carton contains 3 bags of 2 kg each, 1 case of 12 kg contains 2 such cartons. The product is said to contain 40 percent sugar, 33 percent cocoa butter, 19 percent milk powder, 8 percent skimmed milk powder, and traces of lecithin, dried malt extract, vanillin, and natural caramel flavor. The milk fat content is stated to be 4.79 percent.

The second item, Product FE36E Edelweiss surfine, white couverture extra fine, will be imported formed into 1250 gram bars, packed eight in a 10 kg case, shipped two cases to a 20 kg master case. This product is said to consist of 40 percent sugar, 33 percent cocoa butter, 19 percent milk powder, 8 percent skimmed milk powder, and traces of lecithin, dried malt extract, vanillin, and natural caramel flavor. The milk fat content is stated to be 4.79 percent The applicable subheading for the CS84E Edelweiss Rondo surfine, white couverture extra fine in coins and the FE36E Edelweiss surfine, white couverture extra
fine, 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 41.2 cents per kilo plus 10.7 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 9904.04.66, HTS.

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

A copy of the 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) 637-7059.

Sincerely,

Robert B. Swierupski
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.: 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.: 9904.04.66 - 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