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NY I84823

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August 28, 2002

CLA-2-17:RR:NC:SP:232 I84823

CATEGORY: CLASSIFICATION

TARIFF NO.: 1704.90.5400;1704.90.5800

Mr. Bob Forbes
ROE Logistics
474 McGill Street – Suite 300
Montreal, Quebec
Canada H2Y 2H2

RE: The tariff classification of White Chocolate Flakes from Canada

Dear Mr. Forbes:

In your letter received July 31, 2002, on behalf of Barry Callebaut Canada, of Hyacinthe, Quebec, you requested a tariff classification ruling.

You submitted descriptive literature with your request. The subject merchandise is described as product #0709800-034, a white chocolate product that will be imported in the form of flakes. It will be shipped in 30-kg containers and will be used only for coating or enrobing confectionery items. It is said to consist of 54.99 percent sugar, 23.88 percent cocoa butter, 17.14 percent nonfat milk powder, 3.5 percent anhydrous milk fat, and traces of lecithin, and vanillin. The total milk fat percentage is stated to be 3.50 percent.

The applicable subheading for product #0709800-034, white chocolate flakes, 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, Annotated, (HTSUSA), 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 general 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 kilogram plus 10.4 percent ad valorem. In addition, except for goods of Canada, Mexico or Jordan, products classified in subheading 1704.90.5800, HTS will be subject to additional duties based on their value, as described in subheadings 9904.04.59 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 (646) 733-3031.

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.: 9904.04.59 - 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, under $0.30/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