Mr. Patrick Aldred
8030 National Highway
Pennsauken, NJ 08109
RE: The tariff classification of White Chocolate Blocks from
Dear Mr. Aldred:
In your letter dated October 30, 1998, you requested a
tariff classification ruling.
You submitted descriptive literature with your request. The
merchandise in question is two varieties of white chocolate which
will be imported in 5 kilogram blocks. Product X605/J NV is said
to contain 45.7 percent sugar, 28.1 percent cocoa butter, 25.7
percent whole milk powder, and traces of lecithin and vanillin.
The total milk fat is said to be 6.7 percent. Product X605/M NV
is said to consist of 46.9 percent sugar, 26.3 percent cocoa
butter, 26.3 percent whole milk powder, and traces of lecithin
and vanillin. The total milk fat is said to be 6.8 percent.
The applicable subheading for both Product X605/J NV and
Product X605/M NV, 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 212-466-5730.
Robert B. Swierupski