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NY G83587

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November 14, 2000

CLA-2-17:RR:NC:SP:232 G83587

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 October 17, 2000, you requested a tariff classification ruling.

You sent descriptive literature and a sample of a white chocolate couverture. The product in question is said to be ready to use without further processing when imported. It will be used to coat cakes, cookies, and pralines, and for ganaches and creams. Product FE29E Edelweiss Patissier 30%, white couverture classic, 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 39.77 percent sugar, 32.77 percent cocoa butter, 18.94 percent whole milk powder, 7.96 percent skimmed milk powder, and traces of lecithin, malt extract powder, vanillin, and natural caramel flavor. The milk fat content is stated to be 4.98 percent.

The applicable subheading for the Product FE29E Edelweiss Patissier 30%, white couverture classic, 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 40 cents per kilo plus 10.4 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