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NY E89831

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November 22, 1999

CLA-2-17:RR:NC:SP:232 E89831

CATEGORY: CLASSIFICATION

TARIFF NO.: 1704.90.5400; 1704.90.5800; 2106.90.9400

Mr. Raymond Dube
ROE Logistics
474 Rue McGill
Suite 300
Montreal, Canada H2y 2H2

RE: The tariff classification of White Chocolate Couverture and Caramel Flan Mix from Switzerland and/or Germany

Dear Mr. Dube:

In your letter dated October 19, 1999, on behalf of Barry Callebaut USA, Inc. of St. Albans, Vermont, and Barry Callebaut Canada of St. Hyacinthe, Quebec, you requested a tariff classification ruling.

You supplied descriptive literature pertaining to four products with your request. The subject merchandise is: caramel topping, “Couverture Ivoiry Swiss Top white coins 35%”, “Couverture Ivoiry Swiss Top white 35%”, and “Caramelflan”.

The caramel topping, product #6042205, will be imported in 1 kilogram bottles and is described as consisting of 76.5 percent caramelized sugar and 23.5 percent water. The “Couverture Ivoiry Swiss Top white coins 35%”, product #1142105, white chocolate couverture in coin shapes, will be imported in 8 kilogram boxes. This item is said to contain 42.42 percent sugar, 36.53 percent cocoa butter, 13.86 percent whole milk powder, 6.99 percent skim milk powder, and traces of lecithin and vanillin. The “Couverture Ivoiry Swiss Top white 35%”, product #104808, is described as a couverture white chocolate, and is stated to be imported in 12 kilogram boxes. This item is said to contain 42.42 percent sugar, 36.63 percent cocoa butter, 13.88 percent whole milk 
powder, 6.91 percent skim milk powder, and traces of lecithin and vanillin. The last product, “Caramelflan”, product #7101205, is a dry mix for making flan, and will be imported in 4.8 kilogram boxes. It is described as consisting of 92.11 percent sugar, 2.19 percent starch, and traces of gelling agents, flavors, and colors.

The applicable subheading for the “Couverture Ivoiry Swiss Top white 35%”, product #104808, and the “Couverture Ivoiry Swiss Top white coins 35%”, product #1142105, 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 kilogram 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.

The applicable subheading for the “Caramelflan”, product #7101205, will be 2106.90.9400, Harmonized Tariff Schedule of the United States (HTS), which provides for Food preparations not elsewhere specified or included: Other: Other: Articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17: Other. The rate of duty will be 29.8 cents per kilogram plus 8.8 percent ad valorem. In addition, products classified in subheading 2106.90.9400, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.17 to 9904.17.48, HTS.

Your inquiry does not provide enough information for us to give a classification ruling on the caramel topping, product #6042205. Your request for a classification ruling should include what type of sugar is used in this product, details on how it is made, and a listing of any other ingredients in the sugar portion of the product. When all this information is available, you may wish to consider resubmission of your request.

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.: 2106.90.94 - Food preps, nesoi, n/o 10% milk solids, o/65% sugar, descr. in add US note 2 to Ch.17, not subject to add US note 7 to Ch. 17, not GN15
• 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
• Tariff No.: 9904.17.17 - Articles w/ov 65% by dry weight of sugars: cocoa powder, in 1806.10.28 & 1806.10.55, entered value safe. pd., under $0.05/kg
• Tariff No.: 9904.17.48 - Articles w/ov 65% by dry wt. of sugars, in Ch. 17 addl US note 2, in 2106.90.94, entered in quantity safeguard period