NY 857014
OCT 17 1990
CLA-2-17:S:N:N1:232-857014
Mr. Richard Callebaut
One Northbrook Place
5 Revere Drive, Suite 200
Northbrook, IL 60062
RE: The tariff classification of two types of white chocolate
from Belgium.
Dear Mr. Callebaut:
In your letter dated July 16, 1990, with additional
information provided in a letter dated October 5, 1990, you
requested a tariff classification ruling.
Your query concerns the classification of two types of white
chocolate which you intend to import from Belgium. Both types
consist of a mixture of sugar, whole or skim milk powder and
cocoa butter. In one instance, the white chocolate will contain
not over 5.5 percent butterfat and over 16 percent milk solids,
and will not be capable of being processed or mixed with other
ingredients, while in the second instance, the butterfat will be
over 5.5 percent, but no more than 45 percent.
The applicable subheading for the white chocolate containing
not over 5.5 percent butterfat will be 1704.90.4090, Harmonized
Tariff Schedule of the United States (HTS), which provides for
sugar confectionery (including white chocolate), not containing
cocoa...other...other...articles of milk or cream...other. The
rate of duty will be 17.5 percent ad valorem.
The applicable subheading for the white chocolate containing
over 5.5 percent butterfat will be 1704.90.4020, HTS, which
provides for sugar confectionery (including white chocolate), not
containing cocoa... other...other...articles of milk or
cream...provided for in subheading 9904.10.81. The duty rate
will be 17.5 percent ad valorem, but the item will also be
subject to the quota quantity restrictions of that subheading.
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