NY 0875355 - The tariff classification of three chocolate products from Germany. - United States International Trade Commision Rulings

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NY 875355
June 29, 1992

CLA-2-17:S:N:N1:232-875355

CATEGORY: CLASSIFICATION

TARIFF NO.: 1704.90.4020; 1704.90.4090

Mr. Kevin M. Diran
Armen Cargo Services, Inc.
S.F.I.A. Bldg. 8 - PO Box 280661
San Francisco, CA 94128

RE: The tariff classification of three chocolate products from Germany.

Dear Mr. Diran:

In your letter dated May 11, 1992, with additional information provided in a fax transmission dated June 5, 1992, you requested a tariff classification ruling on behalf of Schokinag N.V., Inc., 411 Park Drive, San Jose, CA 95110.

Your query concerns the tariff classification of three chocolate products known as VM 38, White Chocolate WN and White Chocolate WSP. You state that the white chocolate products are intended for coverture and are utilized in the form in which imported. The products are marketed to candy makers and are imported in bulk form of 2.5 and 5 kilogram blocks and in poly foil bags of chip form weighing 5 kilograms. The approximate percentage breakdown of ingredients by weight is as follows:

VM 38 cocoa mass - about 12 percent cocoa butter - about 27 percent milk - about 24 percent sugar - about 37 percent milk fat contents - about 4.6 percent

White Chocolate WN cocoa butter - about 30 percent dried whole milk powder - about 15 percent dried whey powder - about 3 percent sugar - about 52 percent milk fat contents (of entire product) - about 3.6 percent

White Chocolate WSP cocoa butter - about 31 percent dried whole milk powder - about 27.8 percent sugar - about 41.2 percent milk fat contents (of entire product) - about 6.7 percent

The applicable subheading for the White Chocolate WN will be 1704.90.4090, Harmonized Tariff Schedule of the United States (HTS), which provides for sugar confectionery (including white chocolate), not containing cocoa...other...other...articles of milk or cream...other. The duty rate will be 17.5 percent ad valorem.

The applicable subheading for the White Chocolate WSP will be 1704.90.4020, HTS, which provides for sugar confectionery (including white chocolate), not containing cocoa...other... other...articles of milk or cream...provided for in subheading 9904.10.81. The duty rate will be 17.5 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on VM 38. Your request for a classification ruling should include verification that the product is not a white chocolate, in what weight and form it will be imported, and how it will be used. Also, please confirm that the milk fat in the entire product is 4.6 percent.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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