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NY J84430

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June 2, 2003

CLA-2-17:RR:NC:SP:232 J84430

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 Chips from Canada

Dear Mr. Forbes:

In your letter dated April 29, 2003, on behalf of Barry Callebaut Canada, of Hyacinthe, Quebec, you requested a tariff classification ruling.

You supplied descriptive literature with your request. The subject merchandise is. Product 0729280-500 described as Sam’s choice white chocolate chips. The product will be imported for use in baking. This item is stated to contain 54.98 percent sugar, 23.88 percent cocoa butter, 17.4 percent skim milk powder, 3.5 percent milk fat, and traces of lecithin and vanilla. The milk fat content is said to be 3.67 percent, and the milk solids are stated as 20.64 percent.

The applicable subheading for Product 0729280-500, Sam’s choice white chocolate chips, 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