The tariff classification of white chocolate from Germany.
Issued February 6, 1991 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 1704.90.4090
Headings: 1704
Product description
described as Schokinag white chocolate. It is stated to contain 50 percent sugar, 32 percent cocoa butter, 15 percent whole milk powder, and 3 percent lactoserum. The whole milk powder contains 25 percent butterfat. The white chocolate will be imported in 2.5 kilogram slabs, and will be used by pastry chefs as a coating, or in the production of cakes, mousses, etc.
CBP rationale
The applicable subheading for the white chocolate will be 1704.90.4090, Harmonized Tariff Schedule of the United States (HTS), which provides for sugar confectionery (including white chocolate), not containing cocoa.
Full text
NY 859825 FEB 06 1991 CLA-2-17:S:N:N1:232-859825 CATEGORY: Classification TARIFF NO.: 1704.90.4090 Ms. Trish Pohanka CP Imports, Inc. 6138 W. Grand Ave. Chicago, IL 60639 RE: The tariff classification of white chocolate from Germany. Dear Ms. Pohanka: In your letter dated January 16, 1991 you requested a tariff classification ruling. Descriptive information was submitted with your initial request dated September 12, 1990. Additional information was submitted in your letters dated October 22, 1990, and December 13, 1990. The subject merchandise is described as Schokinag white chocolate. It is stated to contain 50 percent sugar, 32 percent cocoa butter, 15 percent whole milk powder, and 3 percent lactoserum. The whole milk powder contains 25 percent butterfat. The white chocolate will be imported in 2.5 kilogram slabs, and will be used by pastry chefs as a coating, or in the production of cakes, mousses, etc. The applicable subheading for the white chocolate 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
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