CLA-2-17:RR:NC:SP:232 C86677
Mr. Pierre Merhej
30 Bassett Road
Brockton, MA 02401
RE: The tariff classification of White Chocolate Confectionery
from Lebanon.
Dear Mr. Merhej:
In your letter received on April 21, 1998, on behalf of
Edibles S.A.R.L. of Beirut, Lebanon, you requested a tariff
classification ruling.
You submitted descriptive literature, product photographs, and
samples with your request. The merchandise in question is three
varieties of white chocolate covered candies. All will be imported
either in bulk or packaged for retail sale.
The "White Chocolate Covered Almonds" are said to consist of
33.21 percent almonds, 21.26 percent cocoa butter, 27.57 percent
sugar, 8.64 percent full cream milk powder, 8.64 percent skimmed
milk powder, and traces of lecithin and vanilla. The second
product, "White Chocolate Covered Hazelnuts", is stated to contain
28.5 percent hazelnuts, 22.8 percent cocoa butter, 29.5 percent
sugar, 9.2 percent whole milk powder, 9.2 percent skimmed milk
powder, and traces of lecithin and vanilla. The last candies, the
"White Chocolate Covered Raisins" are said to contain 38.14 percent
raisins, 19.69 percent cocoa butter, 25.53 percent sugar, 8 percent
full cream milk powder, 8 percent skimmed milk powder, and traces
of lecithin and vanilla.
The applicable subheading for all three of these products, if
imported packaged for retail sale, will be 1704.90.3550, Harmonized
Tariff Schedule of the United States (HTS), which provides for
Sugar confectionery (including white chocolate), not containing
cocoa: Other: Confections or sweetmeats ready for consumption:
Other...Put up for retail sale: Other. The rate of duty will be
6.1 percent ad valorem.
The applicable subheading for all three of these items, if
imported in bulk, will be 1704.90.3590, Harmonized Tariff Schedule
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...Other. The rate of duty will be 6.1 percent ad valorem.
Articles classifiable under subheadings 1704.90.3550 and
1704.90.3590, HTS, which are products of Lebanon are entitled to
duty free treatment under the Generalized System of Preferences
(GSP) upon compliance with all applicable regulations.
This ruling is being issued under the provisions of Part 177
of the Customs Regulations (19 C.F.R. 177).
A copy of this 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.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division