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NY 885970

May 14, 1993



TARIFF NO.: 1704.90.4090; 1901.90.3030

Mr. Albert Lauber
Neuchatel Chocolates
56 South Third Street
Oxford, PA 19363

RE: The tariff classification of FE 85 Yogo Couverture and FE 70 Yogo Cream from Switzerland.

Dear Mr. Lauber:

In your letter dated March 30, 1993 with additional information supplied in a letter dated May 4, 1993, you requested a tariff classification ruling.

Your query concerns the classification of two products which will be imported from Switzerland in blocks of five kilograms. After importation, the blocks will be melted down and filled into chocolate shells. These in turn will be decorated and pre-packaged in boxes for retail sale. FE 85 Yogo Couverture consists of 49 percent sugar, 31 percent cocoa butter, 14 percent yogurt powder, 5.8 percent milk powder and 0.2 percent lecithin. The butterfat content is 4 percent. FE 70 Yogo Cream consists of 46 percent vegetable fat, 18 percent yogurt powder, 17 percent sugar, 11 percent cocoa butter, 5 percent whole milk powder, 2 percent skim milk powder, 0.7 percent lecithin and 0.3 percent vanillin. The butterfat content is 1.4 percent.

The applicable subheading for the FE 85 Yogo Couverture 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 rate of duty will be 17.5 percent ad valorem.

The applicable subheading for the FE 70 Yogo Cream will be 1901.90.3030, HTS, which provides for food preparations of goods of headings 0401 to 0404, not containing cocoa powder...not elsewhere specified or included...other...articles of milk or cream not specially provided for...other...provided for in subheading 9904.10.60. The rate of duty will be 17.5 percent ad valorem.

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

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