Mr. Claude Schellenberger
Max Felchlin, Inc.
CH-6431 Schwyz, Switzerland
RE: The tariff classification of White Chocolate Couverture from
Dear Mr. Schellenberger:
In your letter dated June 8, 1998, you requested a tariff classification
You sent descriptive literature and samples of a white chocolate
couverture. The product in question is said to be ready to use without further
processing when imported. It will be used to coat confectioneries, to mold
fancy items, and for ganaches and chocolate desserts. Product CS78E Mont Blanc
Rondo, white couverture in coins, is shaped into round wafers and packed in 2
kilogram bags. One carton contains 3 bags of 2 kg each, 1 case of 12 kg
contains 2 such cartons. The product is said to contain 51 percent sugar, 31
percent cocoa butter, 14 percent whole milk powder, 4 percent skimmed milk
powder, and traces of lecithin and vanillin. The milk fat content is stated to
be 3.5 percent.
The applicable subheading for the Mont Blanc Rondo white chocolate
couverture, 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: Dairy
products 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 42.5
cents per kilo plus 11 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 9904.04.50 to 9904.04.89, HTS.
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-
Robert B. Swierupski