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NY R01976

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June 3, 2005

CLA-2-18:RR:NC:SP:232 R01976

CATEGORY: CLASSIFICATION

TARIFF NO.: 1704.90.5400; 1704.90.5800

Ms. Heather Marcaccini
Customs Tax Counsel
Cargill, Inc.
P.O. Box 5626
Minneapolis, MN 55440-5626

RE: The tariff classification of a white chocolate product from Belgium

Dear Ms. Marcaccini:

In your letter dated May 12, 2005, on behalf of Wilbur Chocolate Co., you requested a tariff classification ruling.

Additional information was submitted in your fax dated May 27, 2005. The subject merchandise is stated to contain various quantities of cocoa butter, sugar, full milk powder, lecithin and natural vanilla. The product will be imported in the form of small discs packaged in ten kilogram boxes. The item will be used as an ingredient in bakery applications, molding, or used to enrobe confectionery.

The applicable subheading for the white chocolate, 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 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, 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 merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.

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