The tariff classification of various white chocolateproducts from Canada.

NY 859536 JAN 24 1991 CLA-2-17:S:N:N1:232-859536 CATEGORY: Classification TARIFF NO.: 1704.90.4090 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