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NY 802971

October 17, 1994

CLA-2-17:S:N:N7:232 802971


TARIFF NO.: 1704.90.4020; 1806.90.0020

Ms. Danielle van Bedaf
Luijckx B.V. Chocolade
De Ambachten 4
4881 XZ Zundert-Holland
Postbus 100-4880 AC

RE: The tariff classification of various chocolate and white chocolate decorations from Belgium.

Dear Ms. van Bedaf:

In your letter dated July 18, 1994, with additional information supplied in a letter dated September 30, 1994 you requested a tariff classification ruling.

Your query concerns the classification of various decorative milk and white chocolate items which will be imported in bulk packaging from Belgium. The items include chocolate blossoms, cigarettes, truffle shells and cups. It is our understanding that these items will be manufactured in Belgium from chocolate couverture which is also made in Belgium. The butterfat content of the couverture will be always 5.5 percent or less in the case of the milk chocolate, and more than 5.5 percent (but less than 45 percent) in the case of the white chocolate.

The applicable subheading for all the white chocolate items will be 1704.90.4020, 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...provided for in subheading 9904.10.81. The duty rate will be 17.5 percent ad valorem.

The applicable subheading for the milk chocolate blossoms, truffle shells and cups will be 1806.90.0020, HTS, which provides for chocolate and other food preparations containing cocoa...other...subject to quotas established pursuant to section 22 of the Agricultural Adjustment Act, as amended...provided for in subheading 9904.10.66. The duty rate will be 7 percent ad valorem. *

Your inquiry does not provide enough information for us to give a classification ruling on *. Your request for a classification ruling should include *.

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.


Jean F. Maguire
Area Director

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