NY 859536
JAN 24 1991
CLA-2-17:S:N:N1:232-859536
Ms. Deborah J. Clune
PBB USA Inc.
P.O. Box 950
Buffalo, NY 14213
RE: The tariff classification of various white chocolate
products from Canada.
Dear Ms. Clune:
In your letter dated January 10, 1991, on behalf of your
client Arosa Fine Chocolate Inc., you requested a tariff
classification ruling.
Samples and photographs of white chocolate shells and cups
were included with your request. AR100C White Chocolate Truffle
Shells are packaged 63 to a tray, 8 trays in one box, 4 boxes in
one master. AR300C White Chocolate Cups-Round, and AR600C White
Chocolate Cups-Square are both packaged 15 cups in one tray, 12
trays in one box, 4 boxes in one master. AR400C White Chocolate
Cups-Marguerite are packaged 12 cups in one tray, 12 trays in one
box, 4 boxes in one master. All of the above products are
stated to contain 46.39 percent sugar, 34.41 percent cocoa
butter, 18.70 percent whole milk powder, 0.50 percent soya
lecithin, and natural vanilla flavor. The butterfat content of
the whole milk powder is 5.22 percent. The subject merchandise
will be used in the preparation of desserts.
The applicable subheading for the white chocolate shells and
cups 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:
articles of milk or cream...other. The duty rate will be 17.5
percent ad valorem.
Goods classifiable under subheading 1704.90.4090, HTS, which
have originated in the territory of Canada, will be entitled to a
12.2 percent rate of duty under the United States-Canada Free
Trade Agreement (FTA) upon compliance with all applicable
regulations.
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