The tariff classification of white chocolate from Canada.
Issued April 5, 1990 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard85 850550 (April 5, 1990)
Tariff classification
HTS codes: 1704.90.4000
Headings: 1704
Product description
Samples were included with your request. The subject merchandise includes five different formulas of white chocolate identified as 3125, 3130, 3132, 4037, and 40037. All of the white chocolate includes either skim or whole milk, sugar, and cocoa butter, soya lecithin, and natural vanilla flavor. All of the products, except for 4037, also contain butter oil. The white chocolate will be imported in either five kilo or twenty- five kilo blocks, and will be used to make candy or as an ingredient in baking.
CBP rationale
The applicable subheading for the white chocolate products will be 1704.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for sugar confectionery (including white chocolate), not containing cocoa.
Full text
NY 850550 APR 05 1990 CLA-2-17:S:N:N1:232-850550 CATEGORY: Classification TARIFF NO.: 1704.90.4000 MR. G. Brunell A. N. Deringer, Inc. 30 West Service Road Champlain, NY 12919-9703 RE: The tariff classification of white chocolate from Canada. Dear Mr. Brunell: In your letter dated March 14, 1990, on behalf of Agora Commodities Ltd., you requested a tariff classification ruling. Samples were included with your request. The subject merchandise includes five different formulas of white chocolate identified as 3125, 3130, 3132, 4037, and 40037. All of the white chocolate includes either skim or whole milk, sugar, and cocoa butter, soya lecithin, and natural vanilla flavor. All of the products, except for 4037, also contain butter oil. The white chocolate will be imported in either five kilo or twenty- five kilo blocks, and will be used to make candy or as an ingredient in baking. The applicable subheading for the white chocolate products will be 1704.90.4000, 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. The duty rate will be 17.5 percent ad valorem. Articles classifiable under subheading 1704.90.4000 are subject to the absolute quota restrictions provided for in subheading 9904.10.60. Goods classifiable under subheading 1704.90.4000, HTS, which have originated in the territory of Canada, will be entitled to a 14 percent ad valorem 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
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