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NY 889200

August 23, 1993



TARIFF NO.: 1704.90.4020

Mr. Rick Jurkowski
Midwest Imports Ltd.
1121 S. Clinton Street
Chicago, Illinois 60607-4416

RE: The tariff classification of chocolate cigarettes from Holland.

Dear Mr. Jurkowski:

In your letter dated August 4, 1993 you requested a tariff classification ruling.

Samples were included with your request. Information was submitted with your initial request dated June 25, 1993. The subject merchandise consists of white and duo chocolate cigarettes. The white cigarettes are stated to contain 50.81 percent sugar, 25.58 percent full milk powder, 23.18 percent cocoa butter, 0.43 lecithin and vanillin and 6.65 percent butterfat. The duo cigarettes are a combination of milk and white chocolate, with separate ingredient breakdowns provided for each. The main use of these products is as cake and ice cream decorations by chefs and bakers.

The applicable subheading for the white chocolate cigarettes 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. Currently, there is no quota allotment for this product and importations are prohibited. 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 the duo cigarettes. Your request for a classification ruling should include an ingredient breakdown showing one amount for the total sugar, milk, butterfat etc. in the complete product, and confirmation that the product will be imported in the same size and weight containers as the submitted samples.

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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