CLA-2-17:S:N:N7:232-888217
Ms. Millane Spector
Van Rex Gourmet Foods, Inc
5850 Washington Boulevard
Culver City, California 90232-2694
RE: The tariff classification of white chocolate from France.
Dear Ms. Millane:
In your letter dated July 12, 1993 you requested a tariff
classification ruling.
A sample was included with your request. The subject merchandise is a
one kilogram bar of wrapped white chocolate, which is labelled "Valrhona
Ivoire". The product is stated to contain 35.10 percent cocoa butter,
43.00 percent sugar, 21.30 percent milk and 0.60 percent miscellaneous
ingredients. The butterfat content of the milk is stated to be 25.80
percent, therefore, the total butterfat content of the white chocolate is
5.495 percent. The product will be used as a confectionery or shaved and
used as a cake decoration etc.
The applicable subheading for the "Valrhona Ivoire" 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.
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