United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1995 NY Rulings > NY 810315 - NY 810483 > NY 810331

Previous Ruling Next Ruling
NY 810331

May 11, 1995

CLA-2-17:S:N:N7:232 810331


TARIFF NO.: 1704.90.5400; 1704.90.5800

Mr. Richard Callebaut
1602 Grant Ave.
Suite 207
Novato, CA 94945

RE: The tariff classification of white chocolate from Belgium.

Dear Mr. Callebaut:

In your letter dated April 25, 1995, on behalf of Callebaut, Belgium, you requested a tariff classification ruling.

The subject merchandise is described as an orange flavored and colored white chocolate. It is stated to contain 28.5 percent cocoa butter, 46.8 percent sugar, 23.6 percent full cream milk powder and small quantities of color, flavor, lecithin and vanillin. The product contains 6.3 percent milk fat. The merchandise will be imported in cartons containing 5 blocks of 5 kilograms.

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 (HTS), which provides for sugar confectionery (including white chocolate), not containing cocoa...other...other...other... 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 46.2 cents per kilogram plus 11.9 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 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
New York Seaport

Previous Ruling Next Ruling

See also: