The tariff classification of white chocolate from Belgium.
Issued May 15, 1995 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 1704.90.5400, 1704.90.5800
Headings: 1704
Product description
The subject merchandise is described as a white chocolate with lemon flavor and color. It is stated to contain 27.5 percent cocoa butter, 51.2 percent sugar, 20.3 percent full cream milk powder and small quantities of color, flavor and various other ingredients. The product contains 5.4 percent milk fat. It will be imported in cartons containing 5 blocks of 5 kilograms.
CBP rationale
The applicable subheading for the white chocolate with lemon flavor and color, 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.
Full text
NY 809862 May 15, 1995 CLA-2-17:S:N:N7:232 809862 CATEGORY: Classification TARIFF NO.: 1704.90.5400; 1704.90.5800 Mr. Richard Callebaut 1602 Grant Ave. Suite 207 Novato, CA 94945 RE: The tariff classification of white chocolate from Belgium. Dear Mr. Callebaut: In your letter dated April 25, 1995, on behalf of Callebaut in Belgium, you requested a tariff classification ruling. The subject merchandise is described as a white chocolate with lemon flavor and color. It is stated to contain 27.5 percent cocoa butter, 51.2 percent sugar, 20.3 percent full cream milk powder and small quantities of color, flavor and various other ingredients. The product contains 5.4 percent milk fat. It will be imported in cartons containing 5 blocks of 5 kilograms. The applicable subheading for the white chocolate with lemon flavor and color, 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 ...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 46.2 cents per kilogram plus 11.9 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 9904.04.59 to 9904.04.66, HTS. 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
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