NY 854546
JUL 23 1990
CLA-2-18:S:N:N1:232-854546
Mr. Todd Masters
Albert Uster Imports, Inc.
9211 Gaither Road
Gaithersburg, MD 20877
RE: The tariff classification of truffles from Switzerland.
Dear Mr. Masters:
In your letter dated July 13, 1990 you requested a tariff
classification ruling.
Samples were included with your request. The subject
merchandise consists of the following types of round bite size
confections described as truffles: Ivory (Item no. 1901), Milk
Chocolate (Item no. 1902), Vanilla (Item no. 1903), Rum Jamaica
(Item no. 1932), and Champagne (Item no. 1933). The main
ingredients in the Ivory are sugar, cocoa butter, whole milk
powder, fresh cream, and Kirsch. Milk Chocolate, Vanilla, Rum
Jamaica, and the Champagne all contain various amounts of the
following ingredients: sugar, cocoa paste, cocoa butter, and
dairy components in the form of fresh cream, whole milk powder,
and skim milk powder. In addition, the Rum Jamaica contains 7.28
percent rum, and the Champagne contains 9.56 percent alcohol.
All of these products will be sold at retail as confectionery.
The applicable subheading for the Ivory truffles will be
1704.90.2005, 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.
The rate of duty will be 7 percent ad valorem.
The applicable subheading for the Milk Chocolate, Vanilla,
Rum Jamaica, and the Champagne truffles will be 1806.90.0078,
Harmonized Tariff Schedule of the United States (HTS), which
provides for chocolate and other food preparation containing
cocoa...other...other...other. The rate of duty will be 7
percent ad valorem.
Additional requirements may be imposed on this product by
the Food and Drug Administration. You may contact the FDA at:
Food and Drug Administration
Division of Regulatory Guidance
200 C Street, S.W.
Washington, D.C. 20204
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport