Mr. Claude Schellenberger
Max Felchlin, Inc.
CH-6431 Schwyz, Switzerland
RE: The tariff classification of White Couverture from Switzerland.
Dear Mr. Schellenberger:
In your letter dated January 13, 1999, you requested a tariff classification ruling.
You sent descriptive literature and samples of a white couverture which will be imported ready to use without further processing. It will be imported formed into 1250 gram bars, packed four in a 10 kg case, shipped two cases to a 20 kg master case. The products will be used to coat chocolates and chocolate specialties, for ganaches and chocolate desserts, and/or to mold fancy items.
Product FE34E MCW 2000, white couverture extra fine, is said to contain 40 percent sugar, 33 percent cocoa butter, 19 percent milk powder, 8 percent skimmed milk powder, and traces of lecithin, dried malt extract, vanillin, and flavors. Its total milk fat content is 4.7 percent.
The applicable subheading for product FE34E, white couverture extra fine, 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 41.2 cents per kilo plus 10.7 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 212-637-7059.
Robert B. Swierupski