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 > 1998 NY Rulings > NY C81004 - NY C81065 > NY C81046

Previous Ruling Next Ruling
NY C81046

October 31, 1997

CLA-2-18:RR:NC:SP:232 C81046


TARIFF NO.: 1704.90.3505; 1806.90.9010

Mr. Galvin Weston
Charbonnel et Walker Ltd.
One, The Royal Arcade
28 Old Bond Street
London W1X 4BT, England

RE: The tariff classification of Champagne Truffles, Port & Cranberry Truffles, Strawberry Truffles and Mint Truffles from the United Kingdom.

Dear Mr. Weston:

In your letter dated October 21, 1997 you requested a tariff classification ruling.

Samples were included with your initial request dated October 16, 1997. Champagne Truffles are stated to contain 77.80 percent milk chocolate, 20.00 percent unsalted butter and 2.20 percent brandied spirits. Port & Cranberry Truffles contain 45.00 percent cocoa liquor, 43.90 percent sugar, 31.67 percent cream, 10.70 percent cocoa butter, and small quantities of cranberry, port, lecithin and vanillin. Strawberry Truffles contain 31.67 percent cream, 31.63 percent sugar, 19.08 percent cocoa butter, 15.2 percent full cream milk powder, 2.26 percent strawberry essence and small quantities of lecithin and vanillin. Mint Truffles contain a mix of plain truffles and white truffles. The plain truffles contain 50.00 percent plain chocolate, 35.00 percent single cream, 10.00 percent glucose and 5.00 percent mint essence. The white truffles contain 50.00 percent white chocolate, 35.00 percent single cream, 10 percent glucose, and 5.00 percent mint essence. All of the truffles are packaged for retail sale in a round or square cardboard box consisting of between six and eight truffles.

The applicable subheading for the Strawberry Truffles will be 1704.90.3505, Harmonized Tariff Schedules of the United States (HTS), which provides for Sugar confectionery (including white chocolate), not containing cocoa...Other: Confections or sweetmeats ready for consumption...other...other...Put up for retail sale. The rate of duty will be 6.3 percent ad valorem.

The applicable subheading for the Champagne Truffles, Port & Cranberry Truffles, and Mint Truffles will be 1806.90.9010, HTS, which provides for Chocolate and other food preparations containing cocoa...other...other ...other...Confectionery. The rate of duty will be 6.5 percent ad valorem.

Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (19 CFR Part 134). The samples you have submitted do not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry.

Additional requirements may be imposed on this product by the Food and Drug Administration. You may contact the FDA at:

Food and Drug Administration Guidelines and Regulations Branch HFF 314, 200 C Street, S.W. Washington, D.C. 20204

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

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Maria at 212-466-5730.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: